Valuation Under IRFS

In an increasingly complex business environment, reliable financial reporting is essential to maintaining credibility with investors, regulators, and other stakeholders in Australia. Valuations play a critical role in this process, ensuring that financial statements accurately reflect the economic substance of assets, liabilities, and transactions.

For organisations reporting under International Financial Reporting Standards (IFRS) or Australian Accounting Standards (AASB), robust valuation is fundamental to achieving compliance, transparency, and sound financial decision-making. IFRS-aligned valuations support accurate reporting while strengthening governance, audit readiness, and stakeholder confidence.

Our Financial Reporting Valuation Advisory services help Australian businesses meet their reporting requirements with clarity and confidence. We provide independent, well-documented valuation support across complex accounting areas, including fair value measurement, impairment testing, and transaction-related valuations, tailored to your specific reporting objectives.

Key Valuation Areas We Support in Australia

IFRS 3

Business Combinations

Valuation support for purchase price allocation (PPA) in accordance with AASB 3 and IFRS requirements. We assist Australian businesses with the identification and valuation of tangible and intangible assets arising from mergers and acquisitions, ensuring compliance with local reporting standards and audit expectations.

IFRS 36

Impairment of Assets

Independent impairment testing of goodwill and other non-financial assets in line with AASB 136. We support Australian entities with recoverable amount assessments, CGU modelling, and robust documentation to meet regulatory and audit scrutiny.

IFRS 13

Fair Value Measurement

Determination of fair value using appropriate valuation methodologies and market-based assumptions consistent with Australian financial reporting standards. We provide defensible valuations for financial instruments, investment properties, and complex assets.

IFRS 38

Intangible Assets

Valuation of identifiable intangible assets including brands, technology, customer relationships, and intellectual property in accordance with Australian accounting standards and IFRS guidance.