Bloomsbury’s A Comprehensive Guide on Valuation – Covering IPR, ESG and Business Valuation by Raveesh Chaudhary & Harish Chander Dhamija – 2nd Edition 2022.

Bloomsbury’s A Comprehensive Guide on Valuation – Covering IPR, ESG and Business Valuation by Raveesh Chaudhary & Harish Chander Dhamija – 2nd Edition 2022.

About the book

Keynote

Valuation is required in most assessments involving property, loans, businesses, including brands, IP, etc., and in insolvency is now very much a part of life. This is a comprehensive guide on valuation for all those involved with it.

Description

“A Comprehensive Guide on Valuation” provides the requirements of valuation under Companies Act, 2013, Income Tax Act, 1961, IBC 2016, Ind AS, FEMA 1999 and SEBI Regulations. This book was published in its first edition under the title “Ready Reckoner for Valuers”. It includes theoretical and practical insights on valuations under relevant statutes along with case studies and comparable analysis.

This book covers

– Techniques of Brand Valuation and Brand Evaluation
– Valuation Report writing along with Specimen Reports
– Approaches and Methods of Valuation for various purposes including Start up
– The Initiatives being taken on ESG disclosures and the impact of ESG on Valuation
– Comparative analysis of International Valuation Standards and ICAI Valuation Standards
– Valuations under Companies Act 2013, IBC & IBBI Regulations, Ind AS, Securities Exchange Board of India Regulations, Income Tax Act, 1961 and Foreign Exchange Management Act, 1999

Table of contents

Chapter 1 Overview of valuation
Chapter 2 Regulatory valuations in India
Chapter 3 Valuation standards – International Valuation Standards (IVS) and ICAI Valuation Standards (ICAI VS)
Chapter 4 Engagement and appointment of valuers
Chapter 5 Business analysis and evaluation/investigations and compliance
Chapter 6 Valuation approaches and methods
Chapter 7 Valuations under the Companies Act, 2013 and Companies Rules
Chapter 8 Synergistic value
Chapter 9 Control premiums and discount for lack of marketability
Chapter 10 Contents of valuation reports
Chapter 11 Intangible assets valuation
Chapter 12 Brand equity and brand valuation
Chapter 13 Non-Financial Liabilities IVS 220
Chapter 14 Equity Stock Option and Sweat Equity Shares Valuations
Chapter 15 Buy-back of equity shares/preference shares/other securities
Chapter 16 Valuation of preference shares
Chapter 17 Valuation of debentures/ bonds
Chapter 18 Inventory Valuation IVS 230
Chapter 19 Merger including cross border merger and demerger
Chapter 20 Valuations under the Insolvency and Bankruptcy Code 2016 and IBBI Regulations
Chapter 21 Valuation for financial reporting under Indian Accounting Standards
Chapter 22 Valuation under Securities Exchange Board of India Regulations
Chapter 23 Valuations under Income Tax Act 1961
Chapter 24 Valuations of Financial Instruments under the Foreign Exchange Management Act, 1999
Chapter 25 Valuation for start-up companies
Chapter 26 Impact of Environmental, Social and Governance(ESG) on investments and valuations
Chapter 27 Frequently asked questions on valuations
ANNEXURES.

Details