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Our Valuation
BizworthValuation Of Intangibles
Valuation is the process of estimating the fair value of a financial asset or liability. Valuation can be carried out for an enterprise as a whole, for specific tangible/ intangible assets or for liabilities. Valuations are required in many contexts including merger and acquisition transactions, financial reporting to stakeholders, determining the correct amount of tax deductions or tax liabilities and in litigation. Whilst valuation of tangible assets is often straightforward, valuation of intangible assets poses challenges for a number of reasons. Enterprise level valuation methodologies are becoming more robust over time with constant additions to the body of knowledge in this area.
Bizworth’s knowledge of intangibles positions it uniquely to provide enterprise level valuation as well as valuation of specific intangible assets such as customer relationships, brands, human capital and IPs.
Our valuation services support corporate transactions like investments, acquisitions and mergers. A professional valuation helps an organisation to improve not just its negotiation capability and decision making but also the transaction documentation. For example, properly structured acquisition documents can significantly improve the potential for obtaining tax amortisation benefits under the Indian Income Tax Act.
Valuation services can similarly be used at an operational level – to meet requirements under Accounting standards for purchase price allocation, amortisation of intangibles and testing for impairment; or simply to meet requirements under tax regulations for fair valuation of stock options.
Our valuation assignments have included engagements covering the following :
- Purchase Price Allocation under IFRS 3 (2004 as well as 2008) and FAS 141/ASC805 as well as INDAS103.
- Goodwill and Intangibles Impairment Tests under IAS 36, FAS 141/ASC350, AS28/AS13 and INDAS36.
- Fair Valuation of Assets and Liabilities upon de-subsidiarization under IAS27.
- Fair Valuation of Assets and Liabilities, including Intangible Assets, in demerger schemes.
- Fair Valuation of Equity Shares or ESOPs in the context of Perquisites under Indian tax laws, IRS409A valuations under US tax laws, and Employee Compensation under IFRS.
- Fair Valuation of Equity Shares for purpose of divestment/investment by non-residents in Indian companies under India’s Foreign Exchange regulations.
- Fair Valuation of various Financial Instruments in terms of INDAS 32 &109.
- Accounting for acquired Intangibles under Business Transfer Agreements.
- Valuation of a wide range of Intangible Assets, including Websites, Databases, Brands, Customer Relationships, Licences, Designs & Drawings etc for transaction-valuation purposes or for accounting purposes.
Bizworth has an arrangement with a SEBI category I merchant banker to provide the certifications needed under the ESOP Perquisite taxation computation guidelines and other FEMA guidelines.