Financial Reporting Valuation
IFRS-compliant fair value assessments your auditors will accept without question
When property assets sit on your balance sheet, you need a valuation that satisfies IFRS — and an auditor that doesn't come back with twenty questions. We do the first so the second doesn't happen.
Under IFRS 13, property used as investment property (IAS 40) and property held under the revaluation model (IAS 16) must be carried at fair value with regular professional revaluation.
Banks, insurance companies, listed entities, hotels, hospitals, schools and large family businesses all need this work — typically annually, sometimes triennially. Get it wrong, and your auditor will issue a qualified opinion. Get it right, and the audit closes on schedule.
We deliver valuations specifically prepared for inclusion in audited financial statements: properly disclosed methodology, defensible inputs, sensitivity analyses, and a separate auditor's pack with all our workings.
Common situations we handle.
Annual revaluation
Most listed and regulated entities revalue investment property annually.
Year-end reporting
Asset register updates, fair value disclosures, impairment testing.
Acquisition / disposal
Purchase price allocation and IFRS 3 fair value at acquisition date.
Audit support
Independent valuer to back up management estimates during audit fieldwork.
Our four-step process
Same disciplined process for every engagement — large or small.
Asset Register Review
We start with your existing register, identify the assets in scope, and align on valuation date.
Site Visits
We physically inspect each property in scope, with measurements and condition notes.
Fair Value Assessment
IFRS 13 valuation hierarchy applied: market, income or cost approach as appropriate.
Auditor Pack
Final report plus audit-ready workings, sensitivity analyses, and a Q&A meeting with your auditors if needed.
What you actually
walk away with.
Clear, tangible outputs at the end of every engagement.
IFRS-Compliant Report
Aligned with IFRS 13, IAS 16, IAS 40 — including the level 1/2/3 hierarchy disclosures auditors look for.
Auditor Pack
A separate file with all our working papers, evidence and methodology — saves your auditor days of fieldwork.
Sensitivity Analysis
How fair value changes with each key assumption — required for level 3 disclosures.
Audit Q&A
A working session with your audit team to walk through methodology and address questions.
Questions clients ask
How often should we revalue?+
Listed entities typically revalue annually. Private companies on a 3-year cycle is common. We'll advise based on your sector and policy.
Will the auditor accept your report?+
Yes. Our reports are written specifically for audit, with full disclosure of inputs, evidence and methodology.
Can you value across multiple states?+
Yes — we coordinate logistics and have a network of inspectors for nationwide portfolios.
What about specialised assets like hospitals or hotels?+
Yes — we apply income-based methods (e.g. profits method for hotels) and sector-specific evidence.
About fees
Quoted by portfolio scope. Annual retainer arrangements available for listed entities and large estates. We can phase fees across the audit cycle.
