Global Law Experts Welcomes Carlos Bernardo Goncalves as Exclusive Member in Brazil for Business Valuation

Global Law Experts is pleased to welcome Carlos Bernardo Goncalves, Managing Partner of CBG Valuation Services, as an Exclusive Member in the Business practice area in Brazil. His appointment recognises a distinguished professional profile shaped by more than two decades of experience across transactions, corporate finance, and business valuation. It also reflects internationally recognised valuation expertise and a practice that closely aligns with the information legal teams, boards, regulators, and corporate decision makers need when value becomes central to strategy and accountability.

Carlos Bernardo Goncalves works at the intersection of finance, accounting, and law. Through CBG Valuation Services, he delivers independent, technically rigorous valuation opinions for a wide range of matters, including mergers and acquisitions, regulatory submissions, tax related compliance issues, dispute resolution, and financial reporting. His work is designed to convert complex financial analysis into clear and well supported conclusions that stakeholders can understand, explain, and rely on with confidence, whether the audience is a board, an audit or independent committee, legal counsel, or a regulator.

His selection as an Exclusive Member reflects the depth and breadth of his business valuation practice in Brazil. It also acknowledges his ability to contribute in situations where dependable valuation analysis is essential to legal positioning, corporate governance, financial statement decisions, and the resolution of contested positions.

Business Valuation Expertise in Brazil

Carlos provides valuation support that meets both commercial requirements and legal demands across Brazil. His experience includes business valuation and intangible asset valuation, purchase price allocation under CPC 15 and IFRS 3, impairment testing under CPC 01 and IAS 36, and fair value measurement under applicable IFRS and CPC guidance. He also prepares fairness opinions and transaction opinions and conducts valuations connected to shareholder disputes, arbitration, and the quantification of damages.

While his work covers operating businesses, Carlos and his team also assess more complex asset and instrument portfolios. This includes securities and derivatives, real estate, and fixed assets, with a consistent approach to assumptions across different asset categories. This capability is particularly valuable when transactions or disputes involve diversified corporate groups, investment structures, infrastructure assets, or businesses where value depends on a mix of tangible and intangible elements.

His sector experience spans telecommunications, infrastructure, real estate, retail, energy, and financial services. He has advised listed companies, private equity and venture capital funds, fiduciary administrators, family offices, financial institutions, and independent committees. This breadth has helped him navigate the different valuation challenges that arise across public markets, private transactions, investment portfolios, corporate reporting requirements, and contentious proceedings.

More than 20 years of experience in M and A, structured finance, and corporate finance advisory have shaped Carlos’s approach. Before founding CBG Valuation Services, he spent nine years leading a Corporate Finance practice at a global consulting firm. That background strengthens the commercial foundation of his valuation work, allowing him to understand not only how valuation models operate, but also the transaction context, governance dynamics, and strategic considerations in which a valuation will be used.

Professional Qualifications and Credibility

Carlos’s academic and professional qualifications further support his role as a specialist adviser. He holds a BSc in Economics from IBMEC and postgraduate qualifications in Corporate Finance from London Business School and in Business Administration from the University of Manchester. He is an Expert Member of the Business Valuation Institute UK – BVIUK and also a Member of the Royal Institution of Chartered Surveyors through the Senior Professional Assessment in the Valuation of Businesses and Intangible Assets pathway. Hes also a RICS Registered Valuer, this qualification allows him to sign valuations under the RICS Red Book Global.

These credentials complement his practical experience and reinforce the standards applied to his assignments. His professional involvement includes participation in Brazilian business and finance organisations and international valuation bodies. He frequently works alongside counsel, auditors, boards, independent committees, and regulators. His goal is to ensure that valuation conclusions are presented in a format that matches the intended purpose and the expectations of the audience.

Supporting Business Lawyers and Legal Teams

Although Carlos is not a practising attorney, his work regularly supports business lawyers in Brazil. Valuation evidence can play a decisive role in contested transactions, shareholder disagreements, regulatory challenges, post acquisition accounting, and disputes related to economic loss. By delivering independent assessments of value, damages, and financial impact, he helps legal teams build strategies supported by documented assumptions and transparent analysis.

His reports are prepared with awareness of evidentiary and procedural expectations in litigation, arbitration, and independent committee reviews. Depending on the engagement, he supports counsel through expert reports, technical briefings, and testimony where required. His work focuses on making complex financial issues understandable while preserving the analytical detail necessary for rigorous review.

This ability to combine technical depth with clear communication is especially valuable when legal decision makers must evaluate competing valuation positions. Carlos’s approach includes sensitivity analysis, explicit documentation of assumptions, and a clear explanation of what drives the final conclusion. These elements help counsel, tribunals, committees, and opposing parties understand how a result was reached and how it responds to alternative scenarios.

Where applicable, Carlos prepares his work in line with International Valuation Standards, the RICS Red Book, ABNT NBR standards, CPC guidance, and IFRS frameworks. Using recognised standards provides a structured basis that can be reviewed by auditors, regulators, courts, arbitral tribunals, and other stakeholders. It also supports consistency in engagements involving Brazilian and international requirements.

Valuation Across Transactions, Reporting, and Disputes

Business valuation is often required at critical points in a company’s lifecycle, particularly when legal and financial risk increases. In acquisitions, valuation can support assessments of a target, the allocation of purchase consideration, and evaluations related to post transaction accounting obligations. In financial reporting, it may be required for fair value measurements or impairment testing. In disputes, valuation can influence the value of an interest, the extent of economic damages, and the financial consequences of contested decisions.

Carlos’s experience includes assignments where observable market prices are limited or unavailable. His work has covered fair value determinations for illiquid holdings in private funds, valuations related to concessions and infrastructure projects, valuations of built to suit portfolios connected to listed real estate investment trust structures, and impairment testing for major listed retail groups.

These engagements require more than applying a standard formula. They demand careful attention to market evidence, forecasts, risk, contractual terms, asset characteristics, and the purpose of the valuation conclusion. Carlos addresses these expectations through disciplined methodologies and reporting designed for accounting disclosures, regulatory submissions, tax purposes, and judicial use.

The Brazilian Context and Why It Matters

In Brazil, the relationship between valuation, accounting, tax, and corporate governance carries particular importance. The continued convergence of Brazilian accounting requirements with IFRS through CPC guidance, governance obligations affecting listed entities, evolving tax jurisprudence, and the use of financial analysis in dispute resolution all increase the need for dependable specialist input.

For businesses and their legal advisers, the consequences of an unsupported or inconsistent valuation can be significant. Purchase price allocation, impairment analysis, transfer pricing, tax adjustments, shareholder claims, and judicial enforcement may all depend on economic quantification. A valuation that does not align with the relevant framework, reflect the correct asset class, or represent the underlying commercial circumstances can be vulnerable to challenge by auditors, regulators, opposing counsel, or a tribunal.

Carlos helps reduce these risks through independent opinions supported by market consistent assumptions, appropriate valuation methods, and detailed explanations. His work gives legal teams a stronger foundation for negotiations, submissions, and contentious matters. It also helps businesses align strategic decisions and reporting positions with financial reality and regulatory expectations.

Why Carlos Matches Global Law Experts Selection Standards

Global Law Experts Exclusive Members are expected to demonstrate specialist capability, professional credibility, and the ability to support clients in complex matters. Carlos’s profile meets these expectations through a combination of extensive experience, recognised qualifications, sector knowledge, and involvement in sophisticated valuation engagements.

His career includes more than two decades in M and A, structured finance, and corporate finance advisory, including senior leadership of a Corporate Finance practice at a global consulting firm. His qualifications cover economics, corporate finance, business administration, and internationally recognised valuation practice. His membership with the Royal Institution of Chartered Surveyors and qualification to sign valuations under the RICS Red Book Global further demonstrate his commitment to established professional standards.

CBG Valuation Services is among a select group of Brazilian firms affiliated with international valuation bodies. This affiliation reflects a practice able to support cross border work while remaining attentive to Brazilian requirements. Carlos’s bilingual capability and familiarity with international standards also support coordination when foreign parties, cross border transactions, or multinational reporting considerations are involved.

A boutique operating model is another defining feature of the practice. Senior involvement in every engagement helps ensure continuity, accountability, and direct understanding of the issues at hand. It also enables consistent treatment of assumptions across businesses, securities, real estate, infrastructure, and other asset types within the same assignment.

A Trusted Addition to the Global Law Experts Network

Carlos Bernardo Goncalves brings a specialised business valuation practice that serves Brazil and supports clients in matters with legal, financial, accounting, and regulatory dimensions. His expertise is relevant to law firms, in house counsel, boards, audit committees, private equity sponsors, corporate finance teams, family offices, financial institutions, and independent committees.

By combining technical rigour with commercial insight, he provides valuation opinions designed to be clear, independent, and defensible. His ability to explain valuation drivers to non specialists improves communication between financial advisers, lawyers, executives, and decision makers. At the same time, his detailed methodologies and sensitivity analyses provide the analytical foundation needed for complex transactions, reporting obligations, and disputes.

Global Law Experts welcomes Carlos Bernardo Goncalves as an Exclusive Member in recognition of the value of this expertise within an international legal network. Through CBG Valuation Services, he offers a focused source of specialist valuation advice for both Brazilian and cross border clients, delivered with senior oversight and informed by extensive experience in corporate finance, transactions, and financial analysis. His membership strengthens Global Law Experts ability to connect legal professionals with highly qualified expertise in business valuation and related matters in Brazil.