Ind AS Fair Value Measurement

Independent Valuation Services for Financial Reporting under Indian Accounting Standards (Ind AS)

Indian Accounting Standards (Ind AS) require companies to measure a wide range of assets, liabilities, financial instruments, business combinations, and share-based payments at fair value for financial reporting purposes. Our experts provide independent and reliable valuation services across various Ind AS standards, helping businesses comply with accounting requirements, support statutory audits, regulatory reporting, and enhance the accuracy and transparency of financial statements. Our valuation reports are prepared in accordance with applicable Ind AS requirements, internationally accepted valuation standards, and relevant regulatory frameworks, enabling informed financial and strategic decision-making.

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What are Ind AS Valuation Services?

Ind AS Valuation Services involve determining the fair value of businesses, financial instruments, tangible assets, intangible assets, investment properties, goodwill, share-based payments, and other assets and liabilities in accordance with the applicable Indian Accounting Standards (Ind AS). Our experts provide independent and reliable valuation services to support financial reporting, business combinations, impairment testing, first-time adoption of Ind AS, statutory audits, and compliance with applicable accounting and regulatory requirements.

Ind AS 16 – Property, Plant & Equipment
Ind AS 27 – Separate Financial Statements
Ind AS 32 – Financial Instruments: Presentation
Ind AS 36 – Impairment of Assets
Ind AS 38 – Intangible Assets
Ind AS 101 – First-time Adoption of Indian Accounting Standards
Ind AS 102 – Share-Based Payments
Ind AS 103 – Business Combinations
Ind AS 105 – Non-Current Assets Held for Sale & Discontinued Operations
Ind AS 109 – Financial Instruments
Ind AS 113 – Fair Value Measurement
Ind AS 116 – Leases

What Decision are you making?

Ind AS 16 – Property, Plant & Equipment

Determines the fair value of land, buildings, plant, machinery, and equipment for revaluation, acquisition accounting, and financial reporting purposes.

Ind AS 27 – Separate Financial Statements

Supports the valuation of investments in subsidiaries, associates, and joint ventures for separate financial statements where fair value measurement is required.

Ind AS 32 – Financial Instruments: Presentation

Provides valuation support for complex financial instruments such as preference shares, convertible securities, and other financial instruments to facilitate their appropriate accounting presentation.

Ind AS 36 – Impairment of Assets

Assesses the recoverable amount of goodwill, intangible assets, property, plant and equipment, and other long-lived assets to determine whether impairment losses should be recognized.

Ind AS 38 – Intangible Assets

Provides valuation of identifiable intangible assets including brands, trademarks, patents, software, customer relationships, technology, licenses, and other intellectual property.

Ind AS 40 – Investment Property

Determines the fair value of investment properties for financial reporting, disclosures, and strategic investment decisions.

Ind AS 101 – First-time Adoption of Indian Accounting Standards

Supports fair value measurement of assets, liabilities, and investments during the transition from previous GAAP to Ind AS.

Ind AS 102 – Share-Based Payments

Provides valuation of ESOPs, RSUs, SARs, ESPPs, and other employee share-based payment arrangements for accounting and financial reporting purposes.

Ind AS 103 – Business Combinations

Determines the fair value of identifiable assets acquired, liabilities assumed, contingent consideration, non-controlling interests, and goodwill arising from mergers and acquisitions.

Ind AS 105 – Non-Current Assets Held for Sale & Discontinued Operations

Supports the valuation of assets, disposal groups, and businesses classified as held for sale for measurement and disclosure purposes.

Ind AS 109 – Financial Instruments

Determines the fair value of equity instruments, debt instruments, derivatives, loans, convertible securities, and other financial instruments for recognition, measurement, and disclosure.

Ind AS 113 – Fair Value Measurement

Provides fair value measurement of assets and liabilities using internationally accepted valuation techniques and market-based assumptions in accordance with Ind AS 113.

Ind AS 116 – Leases

Provides valuation support for right-of-use assets, lease modifications, lease liabilities, and other lease-related accounting requirements.

Our Valuation Methods, Simplified

Discounted Cash Flow (DCF) Method

Determines value by estimating the present value of expected future cash flows generated by the asset, business, or financial instrument.

Market Approach

Estimates value using market evidence from comparable listed companies or similar market transactions.

Guideline Company Method

Determines value by applying valuation multiples derived from comparable publicly listed companies operating in similar industries.

Guideline Transaction Method

Estimates value using valuation multiples observed in comparable merger, acquisition, or investment transactions.

Net Asset Value (NAV) Method

Determines value based on the fair value of underlying assets less liabilities, particularly suitable for investment holding and asset-intensive businesses.

Relief from Royalty Method

Commonly used to value brands, trademarks, and other intellectual property by estimating the royalty payments avoided through ownership.

Multi-Period Excess Earnings Method (MPEEM)

Used to value customer relationships and other income-generating intangible assets by measuring the excess earnings attributable to those assets.

Replacement Cost Method

Determines the value of an asset based on the cost required to replace or recreate it with equivalent utility.

Black-Scholes Option Pricing Model

Used for valuing ESOPs and other equity-settled share-based payment arrangements under Ind AS 102.