ICAI publication on FAQ on Valuation with 247 answers to questions asked while undertaking Valuation of Securities or Financial assets
Valuation Standards Board and ICAI Registered Valuers Organisation has brought out the publication “Frequently Asked Questions on Valuation” to provide answers to some practical issues being faced by stakeholders.
The publication has been designed in a question and answer format to assist chartered accountants and other stakeholders to enable them to have conceptual clarity on the various Valuation aspects.
The said publication of ICAI comprehensively covers all the questions that are being asked while undertaking Valuation of Securities or Financial assets.
The publication consists of eight Chapters classified as under:
| Chapter 1 Registered Valuer concept as per Section 247 of the Companies Act 2013 and Rules thereunder | 32 FAQ |
| Chapter 2 Registered Valuers Organisation | 18 FAQ |
| Chapter 3 Introducing Valuation | 59 FAQ |
| Chapter 4 Valuation Report | 7 FAQ |
| Chapter 5 ICAI Valuation Standards 2018 | 115 FAQ |
| Chapter 6 Financial Ratios | 6 FAQ |
| Chapter 7 Penal Provisions | 3 FAQ |
| Chapter 8 Important Judicial Pronouncements in Valuation | 7 FAQ |
Also the Publication consists of text of relevant Act and Rules along with Sample Valuation Report, Sample Engagement Letter and Sample Management Representation Letter etc.
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