Valuation under Ind AS is guided by Ind AS 113, which provides the framework for determining fair value, complemented by several other standards requiring mandatory valuation. Let's explore the key areas where valuation is required
To address the inconsistency and potential manipulation in the valuation of investment portfolios of Alternative Investment Funds (AIFs), SEBI has implemented amendments to standardize valuation techniques. P
Valuation exercises often involve complexities that can lead to errors if not handled diligently. Common mistakes in valuations, as highlighted in ICAI guidelines and industry practices, include
When transferring a business or a significant part of it, known as a "slump sale," it's essential to understand the implications of the newly prescribed valuation rules by the Central Board of Direct Taxes (CBDT).
Business valuation is a complex process that demands precision and expertise. Missteps in valuation can significantly affect business decisions, financial planning, and even legal outcomes.
The option pricing method (OPM) is a widely used approach for allocating equity value to various securities within the intricate capital structures of privately held companies.
In this article, we will explore the key market trends that impact startup valuation in India and provide insights for business leaders to navigate this landscape effectively.
Here are practical tips to simplify startup valuation for entrepreneurs, with insights from business valuation experts.
Employee Share Options Plan ('ESOP') is an option provided by a company to its employees. These options provide an option for the employees to purchase the company's shares on future dates at a pre-determined price.
The first thing to keep in mind regarding the valuation of a business is that there are many different methodologies for valuation.