Bloomsbury A Comprehensive Guide on Valuation By Raveesh Chaudhary & Harish Chander Dhamija Edition July 2022


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Bloomsbury A Comprehensive Guide on Valuation By Raveesh Chaudhary

Bloomsbury A Comprehensive Guide on Valuation By Raveesh Chaudhary

“A Comprehensive Guide on Valuation” provides the requirements of valuation under Companies Act, 2013, Income Tax Act, 1961, IBC 2016, Ind AS, FEMA 1999 and SEBI Regulations. This book was published in its first edition under the title “Ready Reckoner for Valuers”. It includes theoretical and practical insights on valuations under relevant statutes along with case studies and comparable analysis.

This book covers

  • Techniques of Brand Valuation and Brand Evaluation
  • Valuation Report writing along with Specimen Reports
  • Approaches and Methods of Valuation for various purposes including Start up
  • The Initiatives being taken on ESG disclosures and the impact of ESG on Valuation
  • Comparative analysis of International Valuation Standards and ICAI Valuation Standards
  • Valuations under Companies Act 2013, IBC & IBBI Regulations, Ind AS, Securities Exchange Board of India Regulations, Income Tax Act, 1961 and Foreign Exchange Management Act, 1999

Table of contents

Chapter 1 Overview of valuation
Chapter 2 Regulatory valuations in India
Chapter 3 Valuation standards – International Valuation Standards (IVS) and ICAI Valuation Standards (ICAI VS)
Chapter 4 Engagement and appointment of valuers
Chapter 5 Business analysis and evaluation/investigations and compliance
Chapter 6 Valuation approaches and methods
Chapter 7 Valuations under the Companies Act, 2013 and Companies Rules
Chapter 8 Synergistic value
Chapter 9 Control premiums and discount for lack of marketability
Chapter 10 Contents of valuation reports
Chapter 11 Intangible assets valuation
Chapter 12 Brand equity and brand valuation
Chapter 13 Non-Financial Liabilities IVS 220
Chapter 14 Equity Stock Option and Sweat Equity Shares Valuations
Chapter 15 Buy-back of equity shares/preference shares/other securities
Chapter 16 Valuation of preference shares
Chapter 17 Valuation of debentures/ bonds
Chapter 18 Inventory Valuation IVS 230
Chapter 19 Merger including cross border merger and demerger
Chapter 20 Valuations under the Insolvency and Bankruptcy Code 2016 and IBBI Regulations
Chapter 21 Valuation for financial reporting under Indian Accounting Standards
Chapter 22 Valuation under Securities Exchange Board of India Regulations
Chapter 23 Valuations under Income Tax Act 1961
Chapter 24 Valuations of Financial Instruments under the Foreign Exchange Management Act, 1999
Chapter 25 Valuation for start-up companies
Chapter 26 Impact of Environmental, Social and Governance(ESG) on investments and valuations
Chapter 27 Frequently asked questions on valuations

About the authors

CA Harish Chander Dhamija, 
CA, CS, Insolvency Professional and Registered Valuer – SFA
Harish Chander Dhamija, by profession, is a fellow member of Institute of Chartered Accountants of India and Institute of Company Secretaries of India. He is also a certified Insolvency Professional and a Registered Valuer (Securities or Financial Assets) who is in practice in the disciplines of Chartered Accountant, Insolvency Professional and Registered Valuer.
With his vast experience of more than 40 years in leading sectors like Engineering, Electronic and Auto Ancillaries he also had the privilege of working in Finance, Corporate Accounts, Taxation and Secretarial Department including specialised area of corporate governance, raising funds through Public Issue, External Commercial Borrowings and QIP, Mergers and Acquisition, Foreign collaborations, SAP and implementation of Indian Accounting Standards- IndAS.
Mr Dhamija has been a distinguished speaker at Delhi School of Economics on International Convention on Corporate Governance.
As a member of group constituted by IBBI, Mr Dhamija contributed in drafting Guidance Note issued by Insolvency and Bankruptcy Board of India on 1st September 2020 suggesting use of Caveats, Limitations and Disclaimers by the Registered Valuers.
He is a member of Education, Research, Training and Publication Committee of ICSI RVO and has contributed in writing and upgrading the ICSI RVO educational study material.
Mr Dhamija is also associated with various RVOs as a visiting faculty for sharing knowledge on various programmes like 50 Hours Educational Course on Securities or Financial Assets, COP Trainings, etc., from time to time.
As an avid writer, Mr Dhamija has contributed more than 16 articles on Valuations which have been published in various journals/research publications published by Institutes of national repute.
Mr Dhamija is a strong believer in ‘sharing is caring’ which is a driving force behind bringing Ready Reckoner for Valuers.
CA Raveesh Chaudhary
CA, B.Com, Registered Valuer – SFA
Raveesh Chaudhary under his father’s guidance opted chartered accountancy and is a fellow member of the Institute of Chartered Accountant of India. An ICAI certified forensic and system auditor, Raveesh currently holds a position as Secretary of Lucknow branch of CIRC of ICAI (2020-2021).
Mr Chaudhary has about 10 years of extensive experience in Accounting Audit Assurance and Indirect Taxation. He is a visiting faculty for Registered Valuation Organisation, Divya Jyoti Foundation for 50 hour compulsory training, COP classes and also a member of peer review board and expert committee of DJF.
He has authored articles on Ind AS and has been a keen orator on various corporate discussions on   television and print media on various topics including discussion on economic matters. His interest in teaching has motivated him to write Ready Reckoner for Valuers.
Weight 1.850 kg