Valuations under the Companies Act, 2013
Companies Act, 2013 first time recognizd the role of "Registered Valuer" vide section 247 read with The Companies (Registered Valuer and Valuation) Rules, 2017.
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A detailed analysis of your case will be done by an experienced valuer
A detailed analysis of your case will be done by an experienced valuer
Read MoreA detailed analysis of your case will be done by an experienced valuer.
A detailed analysis of your case will be done by an experienced valuer.
Read MoreYou will be able to track your case with a personal account.
You will be able to track your case with a personal account.
Read MoreThe concept of "Fair Value" is core of the Valuation. As we know that in India, FInancial Statements are prepared on the basis of historical price method not fair value method. It was creating lot of issue in the comparability of the financial statement with the companies from the developed countries. Therefore, Ministry of Corporate Affairs mandated the adoption of the IND-AS for listed companies and other prescribed companies. Further, there was lot of wealth destruction due to the lack of structured valuation regime in the country. This gap was filled with the enactment of the Companies Act, 2013 and Rules made thereunder.
The ultimate objective of a value analysis in the open market is the determination of price. The parties to a transaction each perform their own research and analyses, and then engage in negotiation. It is through negotiation that the parties’ initial value assessments eventually reach the final transaction price
In Simple terms, Value is notional whereas Price is actual. There may be significant differences between “price” and "value". For example: Purchasers and vendors may have different knowledge, negotiating abilities and financial strengths. Value assumes that purchasers and vendors are equal in negotiating abilities, whereas the actual price could be influenced one way or the other by an uneven balance of negotiating skills.
Fair value
Market value
Intrinsic value
Value to Owner
Book Value
Adjusted Book value
Liquidation value
Net Realizable value
Replacement value
Depreciated Replacement Cost
Reproduction Value
