Valuation & Impairment

IFRS requires companies to place fair market valuations on certain assets and other items in their financial statements.

We are able to conduct fair valuations of these items on behalf of our clients for the purposes of their statutory accounts.

We have the technical expertise, judgement and experience to provide reliable, easily-understood valuations, together with the detailed documentation necessary to explain the valuations to the Board and the auditors. We are also available to respond to auditors' questions concerning the valuations and deal with any issues that arise from the audit process.

Areas where our fair valuation services are regularly utilised are:

  • Share options
  • Other share-based payment awards
  • Acquired intangible assets

Our valuations aim to bring transparency and understandability to often complex mathematical models and are typically highly cost effective when compared with other potential solutions.

Our service can also extend to setting out the detailed accounting entries and disclosures required in these areas, saving our clients substantial time and effort.

By combining our valuation and accounting skills we can perform asset impairment reviews, which enable management to demonstrate that a thorough review exercise has been conducted of the potential impairment of key assets such as:

  • Goodwill
  • Investments
  • Intangible fixed assets

This service can make a critical difference to the smooth resolution of what is often a key audit issue.

Our fair valuation and impairment services are delivered to clients ranging from PLCs to medium sized companies and also other accounting firms.

If you would like to find out more about how we can help you with valuation and impairment services, please contact us.