Ind AS Valuations

Ind AS Valuations


Valuation under Indian Accounting Standards (Ind AS) involves determining the fair value of various assets, liabilities, and financial instruments as per the requirements outlined in the applicable Ind AS standards.

Valuation plays a crucial role in financial reporting and helps provide relevant and reliable information to users of financial statements.

Ind AS standards often require fair value measurement for certain assets, liabilities, and financial instruments. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Ind AS requires comprehensive disclosures regarding fair value measurements. These disclosures include the valuation techniques used, significant inputs utilized, sensitivity analysis, and any changes in valuation techniques or inputs