Financial Reporting and Fair Value Valuation
Fair value for Ind AS and IFRS financial statements — structured to the prescribed hierarchy and methodology, not general market opinion.
What’s included
- Fair value assessment to Ind AS 113 / IFRS 13 hierarchy.
- Level 1, 2, and 3 input identification and documentation.
- Investment property fair value for Ind AS 40 / IAS 40.
- PPE revaluation model support for Ind AS 16.
- Financial instrument fair value where property assets are involved.
- Auditor-ready fair value report with full methodology disclosure.
Companies preparing financial statements under Indian Accounting Standards (Ind AS) or International Financial Reporting Standards (IFRS) are frequently required to state certain assets at fair value, which demands valuation prepared to a specific, prescribed methodology rather than general market opinion. This service covers the preparation of fair value valuations for financial reporting purposes, supporting a company's statutory audit and disclosure obligations.
We prepare fair value valuations in accordance with Ind AS 113 and its international equivalent IFRS 13, which set out a structured fair value hierarchy and specific methodology requirements — ensuring valuations prepared for financial reporting purposes will withstand the scrutiny of a company's auditors and, where relevant, regulatory review.
Other parts of Valuation
