Business solutions
Valuation
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)