While International Financial Reporting Standards (IFRS) continue to emerge as global standards for public companies across geographies, professional accounting bodies in several countries are developing GAAP framework based on IFRS. As adoption of IFRS expands, companies adopting IFRS face a significant challenge of dealing with fair value measurement issues that standards bring along.
As one of the leading business valuation and related advisory services firm, Aranca's seasoned team of accounting and valuation professionals with CA, CPA, CFA and ASA credentials, has the expertise in providing credible valuation services to assist our clients in smooth transition to IFRS and meet their complex reporting requirements.
IAS 36 Impairment of Assets requires an entity to ensure that it carries its assets at no more than their recoverable amount. Aranca has considerable experience in valuations for impairment testing of goodwill and long-lived intangible assets under IAS 36. By building well structured valuation models for impairment testing and ongoing business review, we enable CFOs to comply with IAS 36 provisions...[More]
IFRS 3 standard requires companies to allocate purchase cost of business combination into various identifiable tangible as well as intangible assets at their fair value. Valuing intangibles such as technology patents, customers, trademarks, brands, non-compete agreements often requires technical knowledge about IP and deep-dive understanding of businesses across technology or innovation-led industry sectors...[More]
IFRS 2 requires all share-based compensation and other payments involving grant of equity securities or derivatives be accounted at 'fair value' and expensed off over their vesting period. Aranca has performed hundreds of stock options valuations for IFRS 2 for growing privately-held companies across diverse industry sectors and enterprise development stages. Our extensive experience in dealing with complex capital structures...[More]
Private Equity and Venture Capital (PE and VC) Firms are required to value their portfolio companies at fair value in conformance with IFRS 13. Our rigorous valuation framework and processes are designed to make valuation of portfolio companies hassle free, time-bound and defensible to withstand audit review of highest standards...[More]