Valuation for Financial Reporting

BDO’s professionals perform valuation both as a part of IFRS projects (valuation of assets at adoption of IFRS, expertise of evaluation reports in the audit, etc.), and as separate services.

As a part of valuation in accordance with IFRS, we perform valuation for the following categories:

  • IFRS 1 — Assets and Liabilities
  • IFRS 3 - Business Combinations
  • PPA — Purchase price allocation
  • Intangible assets, goodwill calculation
  • IAS 36 - impairment test of assets and test for earning power of assets