Corporate finance IFRS Valuations
IFRS Valuations
In recent decades, "Fair Value " made a big push in the accounting for business. In many new IFRS standards fair value is a central theme.
The main standards are IAS 39 "Financial Instruments: Recognition and Measurement" and the upcoming replacement standard 9 IFRS, IFRS 3 "Business Combinations" (Purchase Price Allocation), IAS 36 "Impairment of Assets" and IAS 40 "Investment Property". In many situations outside experts for the valuation are used.
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