Ind AS and IFRS place stringent requirements on how fair value is determined and disclosed in financial statements. These standards impact various valuation exercises, such as share-based payments, business combinations, financial instruments, and impairment testing. Ensuring alignment with these regulations not only avoids compliance risks but also builds trust with stakeholders.

Our valuation experts specialize in conducting in-depth, technically sound, and regulatorily compliant valuations. Whether it’s for purchase price allocation (PPA), ESOP valuation, or financial instrument measurement, our approach adheres to the specific guidelines laid out under Ind AS 113, Ind AS 38, IFRS 3, and IFRS 9, among others.

We follow a robust, transparent methodology that blends market-based, income-based, and cost-based approaches—depending on the asset or liability being valued. Every report is backed by industry research, benchmarking data, and sensitivity analysis to ensure defensibility.

Clients rely on us for not only fulfilling audit or regulatory requirements but also for leveraging these valuations in strategic planning, investor discussions, and internal decision-making.

From large listed companies to mid-sized enterprises transitioning to Ind AS, we serve a broad range of businesses with high-precision valuation deliverables.

• For assets, liabilities, and financial instruments requiring fair valuation.
• Valuations under Ind AS 103 / IFRS 3 for M&A transactions.
• For patents, customer relationships, brands, and goodwill testing.
• Bonds, convertible instruments, preference shares, etc.
• Valuation under Ind AS 102 or IFRS 2 using Black-Scholes or binomial models.

• Complying with Ind AS 36 / IAS 36 for annual goodwill or asset impairment review.

• All valuations structured to meet scrutiny from auditors and regulatory bodies.

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.