Valuation for Financial Reporting
Valuation for Business Combination as per IFRS, US GAAP and AASB.
Our team of experienced PPA experts delivers a robust valuation opinion reflecting the value of each business component, assets including tangible fixed assets and balance residual life and intangible assets and liabilities against which the purchase price is paid.
Goodwill Impairment Testing
Business combination after M&A often leads to the recording of Goodwill on the financial statements. As per IFRS / US GAAP / AASB, goodwill is required to be subject to impairment testing annually.
Our experienced valuation professionals are not only apt at valuation methodologies used in goodwill impairment testing but also knowledgeable to analyse business performance and industry outlook.
Complex Security Valuations
Major business agreements often include complex terms and conditions involving different kinds of embedded derivative financial instruments such as contingent pay-out, convertible securities, share-swaps, stock appreciation rights, etc. Global accounting standards require the value of these instruments and reporting them in the financial statements.
Our seasoned professionals use suitable methods such as Discounted cash flow, option pricing model, Monte Carlo simulations, etc., to arrive at the most accurate and fair value of all kinds of complex instruments.
Any large organization has substantial reserves in form of liquid quoted investments, strategic investments, financial stakes, positions in derivatives for hedging, real estate properties, and exchange-traded fund which are needed to be reported in the financial statements.
Our team has rich experience in valuing all kinds of financial assets.
Valuation of intellectual property held by a company is useful for various reasons including financial reporting, fund-raising, tax compliance, determination of royalty, etc. Trademark, patents, brand, research and development, and other such intangible assets are often a backbone of any growing industry and hence true and fair reporting of these IPs are a key element of communication with all major stakeholders.
US IRS 409A Valuation for Tax Compliance
Independent and defensible valuation reports that have consistently withstood the highest standards of scrutiny, including that of Big 4 audit firms and SEC.
Valuation for Leasing and Banking
Leasing plays an important role in the global economy nowadays. Valuation for Leased property and valuation of mortgaged property for Banking has equal importance and can be required for financial reporting, rental assessment, treatment in accordance with accounting standards, to take investment decisions etc.
Valuation of leasehold property requires understanding of different types of lease, leasehold interest in the property, market instances, market due diligence and its analysis through logical and analytical approach. Our team have in-depth knowledge and capabilities to provide valuation and asset management advice for all leasing, capital finance and mortgaged assets. They are quite well verse with IFRS 16, AASB 16 and ASC 842.
Plant & Machinery Valuation
Valuation of plant & machinery is highly complex in nature as it caters to a wide spectrum of industries having plant and machinery with their own inherent characteristics. Among the issues to be considered in the valuation of plant & machinery are the specific utility or usefulness of Industrial property, and its contribution to the production of goods and services for which it is designed and deployed.
It also covers estimation in monetary terms of the worth of the plant and machinery in existing use or their contribution to the profitability of the business after considering the market situation or standard of maintenance.
Our team has excellent worldwide delivery capabilities across various industry segments. In every area of our operations, we work hard to deliver the highest possible level of customer care, the best value for money, and the most appropriate solutions all backed by drive, innovative imagination, and resourcefulness.
Valuation of plant & machinery and Industrial Assets for different purposes by adopting internationally recognized valuation standards. We undertake valuation under IAS 16, IAS 36, IAS 40, IAS 23, IFRS 3, IFRS 13, AASB 116, AASB 136, AASB 140, AASB 123 and US GAAP : ASC 360, ASC 350, ASC 835-20, ASC 805.
Real Property Valuation
Valuation of Real Estate deals with all types of legal interests arising out of Land and Building which are exchanged for money and therefore entails the phenomena of exchange, scarcity, and choice that characterizes a ‘market’ in the economic sense of the term.
Property is purchased both for use and investment; however, in both the cases the purchaser measures the expected return or benefits to be received from the property against the investment made. We undertake valuation under IAS 16, IAS 36, IAS 40, IAS 23, IFRS 3, IFRS 13, AASB 116, AASB 136, AASB 140, AASB 123 and US GAAP : ASC 360, ASC 350, ASC 835-20, ASC 805.
Cost Investigation and Analysis
In today’s legal environment, corporations are devoting unprecedented resources to conducting internal cost investigations and responding to SEC or other regulatory investigations. Frequently, those cost investigations can impact the likelihood, defensibility, and severity of litigation against the corporation’s directors and officers.
Our Cost Investigation Services (CIS) team has extensive experience in providing high-quality, timely, and cost-effective investigations, advice, expert reports, and expert testimony on financial and accountancy matters.
The team also has proven capabilities of carrying out the loss assessment analysis on account of breach of contract between parties, enhancement of scope of work, escalation of cost due to delay in execution of the project, etc.
Useful life and residual value estimation
With an in-depth study of tangible asset and their market, we can identify factors influencing the approximate lifespan of a tangible asset before depreciation may be expected to occur. This information is essential for the company’s financial, tax disclosures, and reporting purposes.
IAS 16 -Property, Plant, and Equipment outlines the accounting treatment for most types of Property, Plant and Equipment. These are initially measured at cost, subsequently measured either using a cost or revaluation model, and depreciated so that its depreciable amount is allocated on a systematic basis over its useful life.
Entities must ensure that the overall value of an asset is split fairly between significant components that need to be accounted for separately, and that the components useful lives and the method of depreciation are determined on a reasonable and consistent basis. Where a significant component is expected to wear out more quickly than the overall asset, it is depreciated over a short period and any subsequent expenditure on restoring or replacing it is capitalized. This approach means that different depreciation periods may be used for each component of PPE.
Our team will help in identifying the components of Property, Plant and Equipment (PPE) as per the requirement of IAS 16 and IFRS.