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Nội dung text PM - BASES OF Valuation

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.

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