Tag: Valuation

Date: 16 Aug 2026 Purchase Price Allocation (PPA) in Business Combinations: Importance of Identifying Intangible Assets in a Post-Goodwill Depreciation Environment Introduction Business acquisitions and mergers often involve payment of consideration significantly higher than the book value of the target company’ Read More

Date: 16 Aug 2026 Valuation for Mergers, Amalgamations and Demergers in India: Regulatory Framework, Methodologies and the Role of the Valuation Professional Introduction Mergers, amalgamations and demergers are among the most significant corporate restructuring transactions undertaken by businesses. Whether driven b Read More

Date: 16 Aug 2026 Valuation under Section 92(2)(m) of the Income-tax Act, 2025 (Earlier Section 56(2)(x)): Valuation Challenges, Methodologies and Role of the Valuation Professional Introduction The Income-tax Act, 2025 has substantially reorganized and renumbered the provisions of the erstwhile Income-tax Act, 1961. Read More

Date: 16 Aug 2026 Introduction Valuation plays a critical role in the administration of equity compensation arrangements in the United States. Private companies issuing stock options, restricted stock, restricted stock units (RSUs), stock appreciation rights (SARs), or other forms of equity compensation must ensure t Read More