Corporate Law : Discover the complexities of business valuation and the three key approaches: Asset, Market, and Income. Uncover the art of blendi...
Corporate Law : Valuers face two large shocks in proposed amendment. Get insight into CD's worth with fair value disclosure under CIRP Regulations...
Finance : Avoid these common mistakes related to business valuations and ensure the accuracy and reliability of your valuation process....
Corporate Law : Discover the importance of building the valuation profession in the Indian economy. Learn how valuers contribute to financial syst...
Corporate Law : Navigating the delicate balance between Transparency & Confidentiality in the Valuation Profession. Discover the ethical considera...
CA, CS, CMA : Following is the Exposure Draft of the ICAI Valuation Standard (ICAI VS) 304 Valuation of Assets in the Extractive Industries issu...
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 ...
Corporate Law : The happenings around the globe in the recent periods have brought about an accentuated appreciation of the implications of changi...
CA, CS, CMA : This Standard prescribes the basis for: (a) determining and documenting the scope/terms of a valuation engagement, responsibilitie...
Corporate Law : IBBI held that addition to the issue related to valid educational qualification, it is to point out that the applicant does not po...
Corporate Law : Applicant had submitted an application under section 247 of the Companies Act, 2013 read with rule 6 (1) of the Companies (Registe...
Excise Duty : The Tribunal has in case of DCW Ltd. v. CCE [2007 (217) ELT 541 (Mad.)] held that “ where onward freight was not includible in t...
Excise Duty : Attention of field formations is invited to Board’s circular No. 813/10/2005-CX dated 25.4.2005 issued from F.No. 6/39/2000- CX1...
Excise Duty : In the aforesaid instructions field formations were directed to decide the cases pertaining to SCNs issued to the Oil companies on...
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 […]
Valuation is an exercise which is unique for every transaction and requires efforts, involvement, application of mind and thought for each assignment separately. Only guiding principles can be adopted and considered by the valuer while undertaking each assignment. Further, ‘value’ is an estimate of the value of a business or assets, arrived at by applying […]
The happenings around the globe in the recent periods have brought about an accentuated appreciation of the implications of changing times. Immediately after the spread of COVID-19 was identified and reported in the months of March and April 2020, the global markets saw a steep drop. The economic and social lockdowns that followed further led […]
Trademark is defined as a mark (may include symbols, colour, shape, packaging of goods, etc.) that encompasses the capability to geographically represent and distinguish the goods or services of one party from other parties.It is a set of rights that enables the use of such marks by the owner to the exclusion of other parties. […]
Valuation is a process to determine the value of assets. Generally, the term value and price are used interchangeably. However, both are different terms having different meaning. Price of an asset can be same for everyone but value of that asset can not be same for everyone. To ascertain the value, valuation is required. As […]
Valuation under different Acts i.e. the Companies Act, 2013, Income Tax Act, 1961 and Foreign Exchange Management Act, 1999 Till the introduction of the Companies Act, 2013 (Act 2013), the valuation of shares, assets, net worth of companies etc. was conducted by Chartered Accountants or as prescribed by other laws such as the Foreign Exchange […]
IBBI held that addition to the issue related to valid educational qualification, it is to point out that the applicant does not possess the mandatory experience of 5 years after obtaining the requisite educational qualification. On this ground too, the application does not survive. INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (Authority specified by the Central […]
Equity Valuation becomes easy when the script is listed, Company is active in business & shares are regularly trading. Since market price is ready available in stock exchange website. Further we can average out the daily closing market price of last one year to make it full proof, however it becomes challenge to value unlisted companies equity shares or Companies whose shares are not regularly trade.
Applicant had submitted an application under section 247 of the Companies Act, 2013 read with rule 6 (1) of the Companies (Registered Valuers and Valuation) Rules, 2017 (Rules) seeking a certificate of registration as a Registered Valuer (RV) in the asset class ‘Land and Building’ (L&B).
This Standard prescribes the basis for: (a) determining and documenting the scope/terms of a valuation engagement, responsibilities of the valuer and the client; (b) the extent of analyses and evaluations to be carried out by the valuer; and (c) responsibilities of the valuer while relying on the work of other experts.
