This is a recurring question in business world and its answer requires the application of specific asset pricing techniques. Among these techniques, the discounted cash flow method is one of the most used in the market. Although discounted cash flow is an established method, there is much discussion around the assumptions used for its projection. One of the most discussed premises, undoubtedly, is the discount rate. Thus, in order to assist decision-makers, CONSUFOR surveyed

CONSUFOR conducts more than 60 valuation projects annually, covering more than 800,000 hectares of effective plantation valuated in several regions of Brazil and Latin America. The sum of assets valuated exceeds the mark of BRL 5 billion, including different forest genera such as Eucalyptus, Pine and Teak. Following the different standards established for the valuation of assets and companies (USPAP, IVSC, IFRS, IAS, ABNT ...) CONSUFOR accumulated, in the last 10 years, uniqu