Valuation Under Ind-AS / IFRS
Accurate Fair Value measurements for Financial Reporting and Statutory Compliance. Expert valuation reports for Ind-AS 113, 103, and 36 delivered by IBBI Registered Valuers.
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What is Ind-AS/IFRS Valuation?
With the combination of Indian accounting norms with global standards, Fair Value Accounting has become the cornerstone of financial reporting. Unlike traditional "book value," Valuation under Ind-AS (Indian Accounting Standards) and IFRS (International Financial Reporting Standards) requires a market-based assessment of assets and liabilities.
At Biz Valuations, we provide technically secure fair value measurements that satisfy the complex requirements of Ind-AS 113. Our reports fill the gap between financial theory and accounting practice, ensuring that your balance sheet reflects the true economic reality of your enterprise while meeting the highest level of transparency for stakeholders.
Why You Need Ind-AS/IFRS Valuation?
Accurate fair value assessment is no longer optional for companies who meet the Ind-AS applicability thresholds. We provide specialized valuation support for:
Business Combinations (Ind-AS 103)
Conducting Purchase Price Allocation (PPA) to identify and value acquired tangible and intangible assets at the acquisition date.
Impairment Testing (Ind-AS 36)
Calculating the Recoverable Amount (Higher of Fair Value Less Cost of Disposal or Value in Use) for Goodwill and Cash Generating Units (CGUs).
Financial Instruments (Ind-AS 109)
Valuing complex instruments like CCPS, CCDs, and Derivatives at Fair Value Through Profit or Loss (FVTPL) or OCI.
Share-Based Payments (Ind-AS 102)
Determining the fair value of ESOPs and Sweat Equity for appropriate expense recognition in the P&L.
Investment Property (Ind-AS 40)
Providing fair value disclosures for land and buildings held for capital appreciation.
Who Needs Ind-AS Valuation Services?
Expert Compliance Solutions for Modern Enterprises
Our valuation services are dedicated to entities navigating the transition to or maintenance of Ind-AS/IFRS:
Key Benefits of Working with Biz Valuations
Using the Fair Value Hierarchy requires more than just finance skills; it requires deep accounting expertise.
Focus Areas in Ind-AS Valuation
We offer specialized expertise across the most important standards:
Our Valuation Methodologies
We strictly follow the frameworks prescribed under Ind-AS 113 and International Valuation Standards (IVS):
Market Approach
Utilizing quoted prices or market multiples from comparable transactions (Level 1 & 2 inputs).
Income Approach
Using Discounted Cash Flow (DCF) or Option Pricing Models (OPM) to convert future amounts to a single current amount (Level 3 inputs).
Cost Approach
Reflecting the amount required to replace the service capacity of an asset (Current Replacement Cost).
The Fair Value Hierarchy (Ind-AS 113)
To increase consistency and comparability, we categorize valuation inputs into three levels:
- Level 1: Unadjusted quoted prices in active markets for identical assets/liabilities (e.g., Listed Stocks).
- Level 2: Observable inputs other than Level 1, such as quoted prices for similar assets or interest rates.
- Level 3: Unobservable inputs where market data is unavailable, requiring our expert financial modeling and management assumptions.
Our 4-Step Ind-AS Roadmap
1. Standard Identification
We identify which specific Ind-AS standards apply to your assets (e.g., 103, 109, or 36).
2. Hierarchy Classification
We determine whether the inputs fall under Level 1, 2, or 3 of the Ind-AS 113 Fair Value Hierarchy.
3. Modeling & Sensitivity
We build flexible models and perform "What-if" analysis to assess the impact of changing market variables.
4. Disclosure Reporting
We deliver a report that includes the Valuation Methodology and all qualitative/quantitative disclosures required for your financial notes.
Specialized Ind-AS Valuation Services
Financial reporting often involves complex scenarios that a standard valuation cannot address.
Purchase Price Allocation (PPA)
We perform the heavy lifting of identifying non-recorded intangibles (brands, tech, customer lists) to ensure your Ind-AS 103 compliance is flawless.
Expected Credit Loss (ECL) Modeling
For Ind-AS 109, we help companies build forward-looking models to estimate impairment on financial assets.
Biological Asset Valuation
For companies in agriculture, we provide valuations under Ind-AS 41 for living animals or plants.
Embedded
Derivatives
Identifying and valuing derivatives embedded in host contracts to ensure separate accounting where required.
Frequently Asked Questions
1Is a valuation report mandatory for every Ind-AS company?
Yes, for certain items. If you have a business combination (Ind-AS 103), financial instruments (Ind-AS 109), or indicators of impairment (Ind-AS 36), a fair value assessment is mandatory for your financial statements.
2What is the "Unit of Account" in Ind-AS 113?
It refers to the level at which an asset or liability is aggregated or disaggregated for valuation purposes (e.g., a single machine vs. an entire Cash Generating Unit).
3Can we use 'Cost' as a proxy for 'Fair Value' under Ind-AS 109?
In very limited circumstances (e.g., early-stage investments where recent info is insufficient), cost might be used, but Ind-AS 109 generally discourages this and requires a proper fair value exercise.
4How does a PPA report affect my future profits?
A PPA identifies intangible assets. Since these are usually amortized over time, it will result in an amortization charge in your P&L, which is why accurate valuation of asset life is critical.
5 What is 'Value in Use' (VIU)?
Under Ind-AS 36, VIU is the present value of future cash flows expected to be derived from an asset or CGU. It is compared against 'Fair Value Less Cost of Disposal' to find the Recoverable Amount.
6Who is authorized to sign an Ind-AS Valuation report?
For statutory purposes under the Companies Act, an IBBI Registered Valuer is required. Auditors also prefer these reports due to the valuer's accountability to the Board.
7How often should we value our financial instruments?
Under Ind-AS 109, financial instruments measured at fair value must be re-measured at every reporting date (quarterly or annually).
8What are 'Level 3' inputs?
Level 3 inputs are unobservable inputs used when there is no market activity. These rely on the company's own data and the valuer's professional judgment regarding market participant assumptions.
9Does Ind-AS apply to private companies?
It applies to unlisted companies with a net worth of ₹250 crore or more, and their holding/subsidiary/joint venture companies.
10What is the timeline for a PPA report?
A Purchase Price Allocation (PPA) is extensive and usually takes 2 to 3 weeks, as it involves valuing both the enterprise and specific individual assets.
Bridge the Gap to Global Reporting Excellence.
Don't let complex Ind-AS requirements delay your financial closing. Partner with Biz Valuations for audit-ready, compliant, and technically superior Fair Value reports.
- Built on Experience
- Trusted Across 1,600+ Projects
- Confidence of Leading Businesses