×
IBBI Registered Valuer
SEBI Category-I Merchant Banker
Chartered Accountants

How often should global valuations be updated

The frequency depends on the purpose of the valuation. For example, IRC 409A valuations are generally updated at least every 12 months or upon a material event, while ASC 350 impairment testing is performed annually or whenever impairment indicators exist. Valuations for ASC 805 are typically prepared as part of a business combination, and other global valuat