Independent valuation and financial advisory
A wide range of professional services: business and asset valuation, financial analysis, financial modelling and business planning
Valuation for transactions,
financial reporting and taxation
Market valuation of assets for tax risk management, including challenging the cadastral value
Valuation of shares, participatory interests and other assets for sales and purchases, investments, litigation and intra-group restructuring
Fair value measurement of assets and impairment testing for IFRS and RAS reporting
Market and liquidation value of real estate, equipment, shares and participatory interests pledged to a bank
Actual value of real estate, equipment and vehicles for insurance and for determining the amount of loss
Valuation of real estate, claims and other assets in accordance with investment fund legislation
Business valuation
Over 18 years of professional experience
in valuation and financial advisory
Project experience
Projects for leading Russian and international companies. Industry expertise in key sectors of the economy
Professional principles
Compliance with Russian Federal Valuation Standards, independent judgement, confidentiality, a tailored approach and accountability for results
Expert team
A team of valuers and financial consultants with proven qualifications and many years of experience in complex projects
Market research
Valuation of machinery and equipment
We value machinery, production and industrial equipment, installations and units, as well as production lines and complexes.
Financial reporting
Fair value measurement, impairment testing and revaluation of property, plant and equipment for IFRS and RAS reporting
Transactions, collateral and insurance
Sales and purchases, intra-group restructuring, pledges to banks, insurance and determining the amount of loss
Valuation approach
Analysis of technical condition, degree of wear, service life, operating conditions and market data on comparable assets
Valuation of commercial real estate: office, retail, warehouse and industrial property
Fair value measurement for IFRS and RAS
Finappraisal measures the fair value of assets for IFRS reporting and for accounting statements under FSBU in accordance with IFRS 13 Fair Value Measurement. The valuation takes into account the highest and best use of non-financial assets, applies the market, income and cost approaches, and assigns inputs to the levels of the fair value hierarchy. The valuation report describes the methods applied, the key assumptions and the inputs required for disclosures and audit.
Revaluation of assets
Fair value of property, plant and equipment under the revaluation model of IAS 16 and Federal Accounting Standard FSBU 6/2020 "Fixed Assets", and of investment property under the fair value model of IAS 40
Buildings, structures and land plots
Machinery and equipment
Vehicles
Investment property
Impairment test
Recoverable amount of assets and cash-generating units under IAS 36 Impairment of Assets, including impairment testing of fixed assets under FSBU 6/2020
Value in use
Fair value less costs of disposal
Cash-generating units and goodwill
Discounted cash flow models
Purchase price allocation (PPA)
Financial instruments
Fair value of financial assets at initial recognition and subsequent measurement under IFRS 9 Financial Instruments, including instruments without quoted prices in an active market
Shares and participatory interests in private companies
Bonds and loans
Claims
Investment fund units
Investment fund assets
Finappraisal provides independent valuations of real estate, rights to it and other assets of unit and joint-stock investment funds for calculating net asset value. More than 100 management companies trust us to value the assets of their investment funds. The valuation report is prepared under Federal Law No. 135-FZ "On Valuation Activities in the Russian Federation" and determines fair value under IFRS 13 Fair Value Measurement excluding taxes payable on the acquisition and disposal of the asset, as required by Bank of Russia Ordinance No. 3758-U. This is exactly what the management company and the specialised depository check in the valuer's report before calculating NAV.