Valuation for financial reporting in accordance with International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (US GAAP)

  • Valuation of assets for the first-time adopters of IFRS (IFRS 1)
  • Valuation/revaluation of assets carried at fair value (IAS 16, IAS 17, IAS 40, IAS 41, IFRS 5)
  • Calculation of economic depreciation of assets in accordance with IFRS (IAS 36)
  • Purchase price allocation (PPA) in accordance with IFRS (IFRS 3)
  • Estimation of the remaining useful life of fixed assets for calculating depreciation rate (IAS 16)

Valuation for secured lending purposes

  • For secured lending in Russian credit institutions (Federal Valuation Standards, ARB guidelines adopted on 04/02/2009)
  • For secured lending in international credit institutions (International Valuation Standards, IVS 8th edition, 2007)

Revaluation of fixed assets for accounting and financial reporting in accordance with Russian Accounting Standards (RAS)/Russian Accounting Principles (RAP 6/01)

  • Estimation of the replacement value of fixed assets/a fixed asset class (RAP 6/01, Ministry of Finance order no. 91H)

Valuation for decision-making and other purposes

  • Property valuation for insurance purposes
  • Valuation for decision-making (leasing, buying, selling, etc.)
  • Valuation for tax purposes (article 40 of the Russian Tax Code)
  • Valuation for the purposes of redemption of securities (article 77 of the Federal Law-208)

Analysis/examination of evaluation reports made by other appraisers

  • A full/ limited range of verification procedures: verification of methodology, assumptions and valuation results (with explanations and proofs), estimation of the probable variation range (sensitivity analysis)
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