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- Mergers and Acquisitions (including purchase price allocation)
- Financial Statements
- Impairment
- Auction
- Insurance
- Leasing
- Disposal
- Capital Raising
- Corporatization and Privatization
- Stamp Duty
- Any other purpose
- Valuation Standards as per the provisions of the Companies Act, 2013
- Indian Accounting Standards (Ind AS 16, Ind AS 36, Ind AS 105, Ind AS 113, Ind AS 116) as applicable to valuation
- Valuer as an expert witness in Court
- Valuers’ functions and responsibilities, error of judgement and professional negligence
- Depreciation under the Income Tax Act, 1961 as well as the Companies Act, 2013
- Useful lives to compute depreciation as per Schedule II of the Companies Act, 2013
- Factors to be considered for componentization of asset
- Installed capacity of the plant and actual production; raw material availability and level of technology used such as current or obsolete, issues if any regards to these
- Part, fraction and whole valuation
- Relationship of earnings and assets
- Difference between business specific economic viability and economic obsolescence
- Efficiency of plant layout, imbalances in different production sections and their relevance in valuation
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