Corporate Law : Explains why many insolvency resolutions fail due to lack of execution capital and how a Revival Fund can prevent value-destructiv...
Corporate Law : Examines AI’s impact on revenue projections, cost structures, and long-term valuation assumptions. Takeaway: AI can enhance anal...
Corporate Law : The analysis highlights that valuation is the foundation of restructuring, shaping fairness, regulatory approval, and long-term va...
Corporate Law : Learn why regulators now require formal valuation of corporate guarantees to avoid tax, FEMA, and transfer pricing issues....
Corporate Law : The analysis explains how a recovery-first mindset within CoCs undermines IBC’s resolution objective, leading to avoidable liqui...
CA, CS, CMA : Explore the newly released Exposure Draft by ICMAI on Inventory Valuation under the Income Tax Act. Provide your feedback before t...
Corporate Law : Valuation is the most fundamental term in finance but is extremely crucial to understand while deriving the value. Also, several e...
CA, CS, CMA : Valuation is an exercise which is unique for every transaction and requires efforts, involvement, application of mind and thought ...
CA, CS, CMA : Advisory to follow the ICAI Valuation Standards 2018 while conducting any type of Valuation Engagement to ensure uniformity and tr...
CA, CS, CMA : Financial reporting in India has undergone a significant transformation owing to the adoption of Indian Accounting Standards (Ind ...
Excise Duty : CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own sta...
Excise Duty : CESTAT Kolkata held that demand of excise duty in terms of rule 8 of the Valuation Rules not sustainable as correct higher duty al...
Income Tax : Intelligrape Software Pvt. Ltd. Vs ITO (ITAT Delhi) When the assessee Company had opted for valuation of unquoted equity shares in...
Income Tax : Flutura Business Solutions Pvt. Ltd. Vs ITO (ITAT Bangalore) We are of the view that, the Assessing Officer has erred in consideri...
Custom Duty : Sunland Alloys Vs C.C. (CESTAT Ahmedabad) The issue under consideration is whether the DGOV guidelines are over and above Customs ...
Corporate Law : RV has liberty to adopt the cost approach to estimate the value of plant and machinery assets in accordance with International Val...
Corporate Law : The Companies (Registered Valuers and Valuation) Rules, 2017 (Rules) envisage Registered Valuer Organisations (RVOs) to act as fro...
Income Tax : Amendment in Rule 11U and 11UA omitting reference to the term accountant, thereby permitting only merchant bankers to determine th...
Income Tax : Draft Rules for prescribing the method of valuation of fair market value in respect of the trust or the institution ceases to ex...
Income Tax : Notification No. 2/2010-Income Tax at page 20 of the Gazette Notification, in sixth line of clause (B) of sub-rule 2, for “amoun...
This article describes in detail the methodology for determination of discount rates used in actuarial valuation of Employee Benefits.
Explore the growing valuation profession in India and its significance in determining the economic worth of assets and liabilities.
As you are aware that an “Actuary “plays an important part in the insurance sector and he/she is well decorated and trusted professional. Actuaries analyse the financial costs of risk and uncertainty. They use mathematics, statistics, and financial theory to assess the risk of potential events, and they help businesses and clients develop policies that minimize […]
Valuation is based on the relation between demand and supply as a basic principle. It had been explained in simpler terms by the great Indian Guru and thinker, CHANAKYA long ago, that Value is a measure of yield.
The Chicago Method is also known as the Venture capital method. It is a valuation approach for businesses and is used by Private Equity and Venture Capital Investors. The Chicago method merges the elements of the Discounted Cash Flow and a Multiple-based valuation. Developed by and named after the First Chicago bank, the Chicago method of valuation was initially discussed […]
Method for computation of Perquisite Value as referred in section 17(2)(viia) of Income Tax Act, 1961 (the Act) in respect of annual accretion to the balance of recognised provident Fund (RPF), Approved Superannuation Fund and National Pension scheme (NPS). Finance Act 2020 had amended the provisions of section 17(2) of the Act and substituted sub-clauses […]
This article will cover on the premises of value that shall be considered while valuing an asset or a liability, as per the valuation standards issued by the Valuation Standard Board of the ICAI. 1. Meaning of premise of value: The ICAI Valuation Standard -101 (IVS-101) defines premise of value to be the conditions and […]
Valuation of shares under Net Asset Method (Guidelines issued by the ICAI) Valuation of shares: Formula to calculate the Value per share under Net Asset method is as follows: (Total Assets – Liabilities – Preference shareholders) ÷ Total No. of outstanding Equity shares A) Net Assets: All asset should be valued at market value. Points […]
Intangible asset means an asset that is not in physical nature but have monetary value. Eg – Patents, Copyrights, Brand name, Tradenames, Goodwill and Software. As per Para21 of INDAS 38 Intangible Assets, Notified by MCA: An intangible asset should be recognized only when following conditions are satisfied i.e. a. future economic benefits will be […]
Valuation is the most fundamental term in finance but is extremely crucial to understand while deriving the value. Also, several events in recent past have transpired to provide an indication of the public concern on valuation and the impact on shareholders and other stakeholders. Fund Providers, both equity and debt, have been active in asking […]
