Valuation for financial reporting
Capstone provides property, asset and business valuations for financial reporting in Tbilisi and across Georgia. We work with the reporting team to define the measurement date, assets, applicable basis and supporting information. The result is a traceable valuation with clearly explained methods and assumptions, rather than an unsupported balance-sheet figure.
Scope and deliverables
Fair value and revaluation
We support fair value measurements under IFRS 13 and assignments involving property and equipment under IAS 16 or investment property under IAS 40. The accounting purpose and valuation basis are agreed with the reporting team.
Impairment support
For IAS 36 work, we assess the agreed assets or cash-generating units, review forecasts and document the assumptions used in the relevant calculations. We distinguish impairment work from a standard market valuation.
Audit support
We organise source data, asset schedules, methods and key assumptions so management can explain the valuation to its auditor. Questions and requested clarifications are addressed within the agreed scope.
When to commission a valuation
- Year-end financial reporting
- A planned asset revaluation
- A request for fair value evidence
- Impairment analysis or acquisition-related reporting
Preparing the assignment
Information to prepare
Send the asset or company details, intended use, valuation date and recipient requirements. We confirm access, documents, timing and fees before starting.
How a valuation works
Tell us about the task
Send us the property or company, the purpose and any documents you have. We confirm the scope, timing and fee in writing before we start.
Inspection and analysis
We inspect the asset, research the market and apply the methods that fit the purpose of the valuation.
Report and explanation
You receive a signed report in Georgian or English, and we walk you through how we reached the conclusion.
Frequently asked questions
What is the valuation date?
It is the date agreed for the reporting purpose, which may differ from the inspection date. Evidence and assumptions must be relevant to that measurement date.
Does a valuation replace an audit?
No. Valuation supports the financial reporting process. Management remains responsible for accounting decisions, and the auditor independently assesses the financial statements.
What documents are needed?
An asset register, prior valuations if available, relevant title or acquisition documents, reporting date and accounting purpose. Income-based assignments also require financial information and forecasts.
Other services
Tell us what you need valued
Send a short description and we will reply with a scope, timing and fee, usually within one working day.
- Phone
- +995 599 05 30 00
- [email protected]
- Office
- 12 Pavle Aslanidi St., Tbilisi
Open in Google Maps - Hours
- Monday to Friday, 09:00–18:00