VValuationHub
Introduction to Business Valuation
All modules

Valuation

Introduction to Business Valuation

Foundational concepts, purpose of valuation, standards of value and the regulatory landscape for Registered Valuers in India.

Updated 17 Aug 2026

What is Valuation?

Business valuation is the process of determining the economic value of a business or an asset. As a practising CA moving into valuation, it is essential to understand why a valuation is being performed before choosing how.

Standards of Value

  • Fair Value – as per Ind AS 113
  • Fair Market Value – willing buyer, willing seller
  • Investment Value – value to a specific investor

Common Purposes

  1. Mergers & Acquisitions
  2. Financial reporting (PPA, impairment)
  3. Regulatory compliance (Income Tax, FEMA, Companies Act)
  4. Dispute resolution & litigation

Always anchor your approach to the purpose and the applicable standard of value.

#valuation#fundamentals#ICAI