When shares are transferred or issued at below fair market value in India, the Income Tax Act does not treat it as a neutral transaction.
Transfer pricing and arm’s length valuation of financial instruments is one of the most technically sophisticated — and commercially significant — areas of professional practice
Ind AS 117, India’s adoption of the IFRS 17 Insurance Contracts standard, represents the most significant change to insurance accounting since the sector’s liberalisation —
Credit enhancement valuation is a specialised discipline within structured finance that sits at the intersection of financial engineering, credit risk modelling, and regulatory capital management
Alternative Investment Funds operating in India are subject to a valuation discipline that is both more technically demanding and more professionally consequential than many practitioners
The Weighted Average Cost of Capital is the single most influential parameter in a discounted cash flow valuation. A one percentage point change in the
When a real estate developer enters insolvency under the Insolvency and Bankruptcy Code, the valuation of underlying financial assets — loan exposures, security receipts, mortgage-backed
The valuation of intangible assets — brands, customer relationships, technology platforms, intellectual property, non-compete agreements, and distribution networks — is one of the fastest-growing areas
Goodwill impairment testing under Ind AS 36 is one of the most consequential and most contested areas of financial reporting valuation — and one where
