Valuation considerations for the fair value option for property, plant and equipment

Find out which factors to consider regarding valuation if utilizing the option to recognize property, plant and equipment at fair value on transition to accounting standards for private enterprises (ASPE).

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Fair Value of an Entity’s Property, Plant and Equipment for First-Time Adoption of Accounting Standards for Private Enterprises: A Business Valuator’s Perspective discusses factors to consider from a valuation perspective if you utilize the option to recognize property, plant and equipment at fair value on transition to ASPE.

Learn about:

  • the definition of fair value
  • valuation approaches
  • hierarchy of approaches
  • auditor requirements