2026-07-14

Ind AS 113 Fair Value Explained — The ONLY Framework AIF Valuers Need to Know | Ep 4

Rs. 10 Crore ki company Rs. 40 Crore mein value ho sakti hai — legally and correctly — if you follow the right framework. That framework is Ind AS 113. In Episode 4 of the AIF Valuation Masterclass, as a CA and IBBI Registered Valuer, I decode India's primary fair value measurement standard — the framework that governs every AIF valuation in India.

In this episode:

→ Exact legal definition of Fair Value under Ind AS 113

→ The 3-Level Fair Value Hierarchy — from observable to unobservable inputs

→ Why AIF portfolios predominantly fall in Level 3 (the most subjective category)

→ The 5-step valuation process under Ind AS 113

→ What "sensitivity analysis" means and why SEBI requires it

→ Practical example: Fintech startup valued at Level 3 This is foundational knowledge for any CA, auditor, fund manager, or finance professional dealing with AIF portfolios. Hit Subscribe — and drop a comment if you have questions on Ind AS 113! Ind AS 113, fair value AIF, fair value hierarchy, Level 1 Level 2 Level 3 valuation, AIF valuation framework, SEBI fair value, AIF Masterclass, CA AIF India, IBBI Registered Valuer, DCF AIF, sensitivity analysis, unobservable inputs, AIF auditor, financial reporting AIF, Ind AS India

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Frequently Asked Questions

We provide professional valuation services across the following asset classes:
  • Land & Building (Residential, Commercial, Industrial, Agricultural)
  • Plant & Machinery (Manufacturing units, industrial assets)
  • Securities or Financial Assets (Equity shares, debentures, startups, AIFs)
  • Specialized Valuations for M&A, financial reporting, IBC, income tax, and more

Yes, our reports are fully compliant with applicable laws including:
  • Companies Act, 2013
  • SEBI Regulations (SAST, ICDR, AIF)
  • IBC, 2016
  • Income Tax Act, 1961
  • Valuation Standards by ICAI, IBBI, and IVSC

Absolutely. We have IBBI-Registered Valuers under all three categories—Land & Building, Plant & Machinery, and Securities/Financial Assets. Our team also includes experienced chartered accountants and engineers.

We serve a wide range of clients including:
  • Companies & Startups
  • CA & Law Firms
  • Banks & NBFCs
  • Government Departments
  • Individuals & HUFs

Our process is simple and efficient:
  1. Initial consultation to understand the requirement
  2. Document collection and site visit (if needed)
  3. Data analysis and valuation calculation
  4. Final report delivery, certified by a Registered Valuer

Key documents generally include:
  • Ownership/title documents
  • Asset photos or plant list
  • Latest financials
  • Company PAN, GST, or registration
  • Cap tables or investment details (for startups)

Turnaround time:
  • Land/Building or Plant & Machinery: 3–7 working days
  • Financial Assets / Startups: 1–7 working days
  • Fast-track services available on request.

Valuation may be required for:
  • Startup fundraising & ESOPs
  • Business transfers or buyouts
  • Regulatory compliance (SEBI, IBC, Income Tax)
  • Bank loans or mortgages
  • Fair value financial reporting
  • Mergers & Acquisitions

Yes, we specialize in:
  • 409A compliant valuations
  • DCF, NAV, and Berkus method-based startup valuations
  • ESOP pricing & compliance support

Our fees are competitive and project-specific, based on:
  • Nature and size of asset
  • Complexity of engagement
  • Regulatory requirements
  • Contact us for a personalized quote.

Our detailed reports feature:
  • Valuation method and justification
  • Market research & data
  • Key assumptions and disclaimers
  • Final value conclusion
  • Certificate by the Registered Valuer

Yes. We offer remote/desk-based valuation for startups, financial assets, and select use-cases. For physical assets, we usually require on-site verification.

Yes. We offer:
  • Monthly/quarterly retainer packages
  • Bulk valuation pricing for CA firms, legal advisors, banks, and corporates

Yes. Client confidentiality is paramount. All data shared is stored securely and not disclosed to any third party without your consent.

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