Valuation

The Firm offers Valuation services in:

• Transactions — such as investments, divestments, mergers, demergers, JVs, equity-swaps, purchase or sale of assets including intangible assets.
• Compliance and Disclosure — including fair-value statements and restatements under Indian GAAP (including INDAS), IFRS & US GAAP, for matters such as Impairment Testing, Purchase Price Allocation, valuation of Financial Instruments, ESOPs etc.
• Transparency and Stakeholder Communication practices adopted by progressive and admired managements, including voluntary/suo moto valuations of intangible assets.

A select list of valuation engagements includes:

• Purchase Price Allocation under IFRS 3 and FAS 141/ASC805.
• Goodwill and Intangibles Impairment Tests under IAS 36, FAS 141/ASC350 and AS28.
• Fair Valuation of Assets and Liabilities upon de-subsidiarization under IAS27.
• Fair Valuation of Equity Shares or ESOPs in the context of FBT/Perquisites under Indian tax laws.
• Fair Valuation of Equity Shares for purpose of divestment/investment by non-residents in Indian companies under FEMA.
• Valuation of a wide range of Intangible Assets, including Websites, Databases, Brands, Customer Relationships, Licences, Designs & Drawings, Human Capital.