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Financial Reporting Valuation
Our Services

Financial Reporting Valuation — Ind AS, IFRS and the numbers your auditor relies on

Transique delivers financial-reporting valuations across the full spectrum of standards — Ind AS 103 (PPA), Ind AS 113 (fair-value measurement), Ind AS 36 (impairment), Ind AS 102 (share-based payment), Ind AS 109 (financial instruments, including ECL and derivative fair-value) and their IFRS equivalents. We work alongside CFOs, group controllers and the statutory audit team to produce valuations that are right at preparation and defensible in audit closing.

Financial-reporting valuations fail not because the number is wrong, but because the documentation is incomplete. Our report architecture is engineered for audit defence from the first page.

When you need us
  • You are closing the annual or interim books under Ind AS or IFRS and have valuation-dependent line items.
  • You are issuing ESOPs / RSUs / phantom stock under Ind AS 102 and need option-pricing valuations.
  • You hold derivative instruments (forwards, options, swaps) that require fair-value measurement.
  • You are computing expected credit loss (ECL) under Ind AS 109 and require model-validation or full-model build.
  • You have unquoted investments (joint ventures, associates, financial assets) requiring fair-value measurement under Ind AS 113.
What we deliver
  • PPA and impairment work (see separate service pages).
  • Share-based-payment valuations using Black-Scholes, Binomial-Lattice or Monte-Carlo as appropriate.
  • Derivative fair-value measurement — forwards, FX options, commodity swaps, interest-rate swaps.
  • Unquoted-equity fair-value measurement under Ind AS 113 (Level 3 hierarchy documentation).
  • ECL model build or validation, including forward-looking macro adjustments.
Our methodology
  • Scoping. Line items requiring valuation; applicable standards; audit-team alignment on expectations.
  • Input governance. Source data, market benchmarks, model inputs documented.
  • Valuation. Technique selected per standard and per instrument.
  • Review. Internal technical review; auditor walkthrough.
  • Report. Valuation memorandum; supporting workbooks; audit-trail pack.
Technical grounding
  • Ind AS 113 hierarchy classification and associated disclosures.
  • Ind AS 102 vesting condition modelling (service, performance, market) with Monte-Carlo for market conditions.
  • Credit-valuation-adjustment (CVA) and debit-valuation-adjustment (DVA) for OTC derivatives where material.
  • ECL model — PD, LGD, EAD components, with macro overlays as appropriate.
Frequently asked questions

What is the difference between transaction valuation and financial-reporting valuation?

Transaction valuations support negotiations between parties and may use methodologies that reflect negotiating context. Financial-reporting valuations are prepared under a specific accounting standard, with prescribed hierarchies, disclosures and input-level documentation. The underlying technique is often similar; the rigour of documentation and the audit-defence orientation are different.

How do you coordinate with the statutory auditor?

We align on expectations at scoping; provide an interim draft for auditor review; incorporate feedback in the final; and attend the audit-committee walkthrough if required.

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At Transique Corporate Advisors, we specialise in guiding business owners, promoters, and CFOs through the SME IPO journey — from valuation to listing and beyond.
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