G – Valuation of Plant & Machinery Sanjay Patel : +91 9624669492 :
[email protected] : Page 1 of 47 Reference: Valuation of Plant & Machinery (Theory & Practice) by Kirit P. Budhbhatti Sir IVS 2017, RICS – Valuation Standards 2014, Indian Accounting Standards (Ind AS)
G – Valuation of Plant & Machinery Sanjay Patel : +91 9624669492 :
[email protected] : Page 4 of 47 Purpose of Valuation Valuation is required for a variety of purposes, including; Allocation of purchase price; Financing & bankruptcy; Dissolutions of marriage, Partnerships, and corporations; Insurance & leasing; Management considerations; Mergers and acquisitions; Partnership formation and dissolution; Transfer of ownership; For various types of taxation and tax planning; and utility rate making.