iscover the key methodologies and tools essential for accurate investment property valuation. Maximize your ROI by understanding the intricacies of property valuation and make informed decisions that propel your investment portfolio forward.

1. Impairment Property Valuation
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IMPAIRMENT PROPERTY VALUATION
Impairment valuation plays a significant role in financial reporting
and decision-making,particularly concerning investment
properties and the impairment of company assets.Under the
accounting standard IndAS 40,investment property valuation
requires periodic assessment to determine if there is any
impairment in the property’s value.Similarly,IndAS 36 governs
impairment assessment for other company assets,ensuring that
their carrying value does not exceed their recoverable amount.
Through these processes,impairment valuation helps identify
potential declines in value,assess the financial health of assets,
and make informed decisions regarding their management,
potential write-downs,or disposal.It is a critical tool in maintaining
accurate financial statements and aligning with accounting
standards.
Impairment valuation services typically involve two main
phases in the process. These phases help ensure a
thorough and accurate assessment of impaired assets or
businesses. Here are two phases commonly associated with
impairment valuation services:
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2. 1. Assessment Phase:
The assessment phase involves gathering relevant data and information about the asset or business being evaluated for
impairment. This phase includes a comprehensive review of financial statements, historical performance, market conditions,
industry trends, and any other factors that may impact the value of the asset.
During this phase, impairment indicators are identified based on applicable accounting standards or guidelines. These indicators
can include a significant decline in market value, adverse changes in the asset’s operating environment, or changes in legal or
regulatory factors.
The assessment phase also involves estimating the asset’s recoverable amount, which is the higher of its fair value less costs to
sell, or its value in use. This estimation is typically done through cash flow projections, market comparisons, and other relevant
valuation techniques.
2. Valuation and Reporting Phase:
In the valuation and reporting phase, the estimated recoverable amount is compared to the asset’s carrying value to determine if
impairment exists. If the carrying value exceeds the recoverable amount, an impairment loss is recognized.
Valuation experts employ appropriate valuation methodologies, such as discounted cash flow analysis, market multiples, or other
recognized approaches, to determine the fair value of the impaired asset.
Once the impairment loss is determined, it is recorded in the financial statements and disclosed by the applicable accounting
standards. A comprehensive impairment valuation report is prepared, documenting the methodologies used, assumptions made,
and the resulting fair value determination.
This phase may also involve additional considerations such as assessing the recoverability of related deferred tax assets or
evaluating any potential reversals of previously recognized impairments.
These two phases, assessment and valuation/reporting, form a comprehensive process for impairment valuation services. They
ensure that impaired assets or businesses are accurately evaluated, allowing stakeholders to make informed decisions based on
the fair value of their assets.

3. Impairment of Assets
An impaired asset is an asset that
has a market value less than the
value listed on its owner’s balance
sheet. According to U.S. accounting
rules, the value of an asset is
impaired when the sum of estimated
future cash flows from that asset is
less than its book value.
Impairment of Company
Assets
An asset is carried at more than its
recoverable amount if its carrying
amount exceeds the amount to be
recovered through the use or sale of
the asset. If this is the case, the asset
is described as impaired and the
Standard requires the entity to
recognize an impairment loss.
Impairment Assessment
An impairment cost must be included
under expenses when the book value
of an asset exceeds the recoverable
amount. Impairment of assets is the
diminishing in quality, strength
amount, or value of an asset.
Impairment valuation
An impairment loss is an amount by
which the carrying amount of an
asset or a cash-generating unit
exceeds its recoverable amount. The
recoverable amount of an asset or a
cash-generating unit is the higher of
its fair value less costs of disposal
and its value in use.
Ind AS 36
The objective of this Standard is to
prescribe the procedures that an
entity applies to ensure that its
assets are carried at no more than
their recoverable amount. An asset is
carried at more than its recoverable
amount if its carrying amount
exceeds the amount to be recovered
through the use or sale of the asset
Ind AS 40
Permits treatment of property
interest held in an operating lease as
investment property, if the definition
of investment property is otherwise
met and fair value model is applied.
In such cases, the operating lease
would be accounted as if it were a
finance lease.

4. Investment Property
Valuation
Investment value is the amount of
money an investor would pay for a
property. It refers to an asset’s
specific value based on certain
parameters. It is an individual’s
measurement of the asset’s property
value.
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valuation services clearly stating
the purpose of valuation, status of
property and name of the intended
authority using the valuation report.
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about the credentials, experience,
capacity, ability, and adequacy to
carry out the valuation as per your
requirements for the specific
purpose.
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After mutual satisfaction with work
requirements and credibility, you
may authorize the valuer to do the
necessary activity as per the
requirement of the assignment.
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You may get the report agreed on
the format as per the requirement of
specific law from the valuer either in
soft copy or a hard copy with due
signature & stamp after clearing the
dues of professional fees.

5. Here valuer may seek from you
copies of certain documents.
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