TANGIBLE FIXED ASSET VALUATION
A tangible fixed asset valuation can serve several purposes e.g. accounting such as a purchase price allocation, impairment test, and balance sheet revaluation.
Other purposes include:
- Provisions such as an Asset Retirement Obligation
- Litigation in conflicts between businesses
- Tax purposes, such as property tax or Real Estate Transfer Tax (RETT)
- Transfer pricing
Market value
For the various purposes, market value is often the applied premise of value. Market value is largely synonymous with fair value, fair market value, and current value. All under the assumption of the premise of continued use. Of course, also other premises and assumptions can be applied. In a tangible fixed asset valuation, The Valuation Company includes an analysis of various scenarios in which strategic decision-making influences the value. Influences can be: capacity, rental to third parties, white label production, exit strategy. Our valuators are happy to tell you more about this.
Terms
Standards
Our tangible fixed asset valuations are in line with the International Valuation Standards (“IVS”). For accounting purposes, the requirements of International Financial Reporting Standards (“IFRS”), or other applicable Generally Accepted Accounting Principles (“GAAP”) are followed.
