Fair value measurement for IFRS and RAS
Revaluation of property, plant and equipment, impairment testing, PPA and valuation of financial instruments
We value property, plant and equipment, investment property, intangible assets, cash-generating units and goodwill, as well as financial instruments without quoted prices in an active market.
Finappraisal measures fair value for IFRS and RAS reporting
Revaluation of property, plant and equipment
Fair value of buildings, structures, machinery and equipment under the revaluation model of IAS 16 Property, Plant and Equipment and Federal Accounting Standard FSBU 6/2020 "Fixed Assets"
Investment property
Fair value of property held to earn rental income or for capital appreciation, under the fair value model of IAS 40 Investment Property
Impairment test
Recoverable amount of assets, cash-generating units and goodwill, the higher of value in use and fair value less costs of disposal, under IAS 36 Impairment of Assets
Purchase price allocation (PPA)
Fair value of the identifiable assets acquired and liabilities assumed, including intangible assets, for calculating goodwill in a business combination under IFRS 3 Business Combinations
Financial instruments
Fair value of shares and participatory interests in private companies, loans, claims and fund units without quoted prices in an active market, at initial recognition and subsequent measurement under IFRS 9 Financial Instruments
Fair value is measured under IFRS 13 Fair Value Measurement using the market, income and cost approaches, based on the highest and best use of non-financial assets. The valuation report describes the methods, the key assumptions and the levels of inputs in the fair value hierarchy for disclosures and audit.