Help organisations understand, measure and monitor the value of non physical assets such as brands, customer relationships, technology, licences and goodwill. 

 ·  Intangible asset valuations are commonly required for transactions, financial reporting, tax and internal decision making, ensuring these assets are recognised at appropriate and supportable values. 

 ·  Impairment reviews, on the other hand, is an assessment of the cash generating unit’s recoverable amount and its impact on the balances of intangible assets and goodwill. These are critical particularly when performance, market conditions, or strategic assumptions change. 
 

Process of breaking down the price paid for a business to understand what the acquirer has actually bought. After an acquisition, IFRS 3 requires the purchase price to be allocated to the identifiable assets and liabilities of the acquired business at their fair values, such as property, equipment, customer relationships, brands and technology. Any remaining value is recognised as goodwill, representing future benefits such as synergies or growth potential. 

Valuations for financial reporting under IFRS 9 help ensure that financial instruments are reflected in the accounts at a certain date. The standard requires assets and liabilities to be measured based on how they are managed and the nature of their cash flows, often resulting in fair value measurement for items such as investments, derivatives, or other complex financial instruments. Where market prices are not readily available, professional valuation techniques and judgement are required to estimate fair value using appropriate assumptions and market data. 

Helps users understand what a property is worth in today’s market. It provides an independent view of value by looking at factors such as location, size, income potential and recent market activity. Property valuations are commonly used for buying or selling property, securing finance, financial reporting, tax matters and resolving disputes.