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IVS & IFRS Compliant

Business & Asset Valuation

Independent, defensible valuation for M&A, fundraising, tax, dispute resolution and financial reporting, accepted by UAE banks, the FTA, Big 4 auditors and the courts.

DCF · EV/EBITDA · NAV CFA-Led From AED 3,000
IVS
International Standards
14
Markets & Asset Classes Covered
2–4 wks
Typical Turnaround
Independent
Reports
Standards Applied IVS, IFRS 3 & RICS Compliant CFA Charterholder UAE Regulatory Accepted
Dedicated Pages
🏢
Business Valuation Dubai
M&A · Disputes · Financing · Golden Visa · UAE CT
💻
Software & Technology IP Valuation
SaaS · Source Code · AI Models · Licensing
💡
Intangible Asset & IP Valuation
Patents · Brands · PPA IFRS 3 · Transfer Pricing
🏠
Property Valuation Dubai
Golden Visa · Bank Financing · RICS · GDRFA Accepted
01
Category

Business & Equity Valuation

Independent valuation of businesses and equity stakes for transactions, shareholder disputes, tax, and strategic purposes.

Going-concern business valuation
Minority / majority stake valuation
Shareholder dispute support
Pre-deal / fairness opinions
02
Category

Intangible Asset & IP Valuation

Specialist valuation of patents, brands, trademarks, customer relationships, and software for PPA, IFRS 3 compliance, transfer pricing, goodwill impairment, and IP financing.

Patent & IP valuation UAE
Brand & trademark valuation Dubai
PPA – IFRS 3 intangible identification
Goodwill impairment testing IAS 36
IP transfer pricing UAE corporate tax
Customer relationship & technology valuation
03
Category

Property & Asset Valuation

Real estate, land, and asset valuation for transactions, financing, and Golden Visa purposes in the UAE and GCC.

UAE real estate valuation
Golden Visa property valuation
Commercial asset valuation
Financing / bank-accepted reports
Service 01

Business Valuation
UAE & GCC

Independent business and equity valuation for transactions, shareholder disputes, regulatory compliance, and strategic planning. Every report is prepared by our senior CFA, CA and ACCA qualified team following IVS and IFRS, not delegated to junior analysts.

Whether you are selling a business, buying a stake, resolving a dispute, or satisfying an audit requirement, you need a valuation that is technically rigorous, professionally defensible, and clearly explained.

DCF EV/EBITDA Precedent Transactions NAV IVS Standard CFA Qualified IFRS Compliant
When You Need This

Common Triggers

Selling or buying a business
Equity fundraise or dilution round
Shareholder buyout or dispute
Audit or regulatory filing (IFRS)
Estate planning or restructuring
ESOP / equity incentive design
Litigation or arbitration support
Request a Business Valuation
Our Process
Discovery
Scope & Purpose

We understand the purpose of the valuation, transaction, dispute, audit, or planning, because purpose shapes the standard of value and methods applied. Scope and fee are agreed before any work begins.

Analysis
Financial & Market Review

We analyse 3–5 years of historical financials, normalise earnings, and build a forward-looking model grounded in industry benchmarks and GCC market data.

Valuation
Multi-Method Assessment

We apply two or more methods, typically DCF, market multiples, and/or precedent transactions, and triangulate the results, applying discounts or premiums where relevant.

Delivery
Report & Expert Support

You receive a full written valuation report to IVS standards, with support presenting findings to boards, investors, auditors, or legal counsel.

Case Example, Business Valuation

Shareholder Exit Dispute, UAE-Based Manufacturing Business

A minority shareholder in a UAE-based industrial manufacturing business engaged Corvian ahead of a compulsory buyout. We applied a DCF analysis, cross-checked against EV/EBITDA multiples for comparable GCC industrials, and applied a minority discount consistent with IVS guidance. Our report was accepted by both parties as a neutral reference point, resulting in a negotiated settlement materially above the original offer.

Engagement Type
Dispute Support
Methods Used
DCF + Market Multiples
Standard Applied
IVS / IFRS
Turnaround
3 Weeks
Frequently Asked Questions
What is a business valuation and when do you need one?+

An independent assessment of what a company is worth using DCF, market multiples, or asset-based approaches. Needed when selling/buying a business, raising investment, resolving disputes, IFRS 3 acquisitions, bank loans, Golden Visa, or UAE corporate tax.

How is a business valued in the UAE?+

The three core approaches are DCF (discounted cash flow), market multiples (EV/EBITDA benchmarked to comparable GCC transactions), and net asset value (NAV) for asset-heavy businesses. Method choice depends on stage, sector and purpose. All work follows IVS and IFRS standards accepted by UAE banks, auditors and courts.

What is the cost of a business valuation in the UAE?+

AED 10,000–50,000, fixed and agreed before work begins. Straightforward SME valuations sit toward the lower end; multi-entity or contested valuations toward the higher end.

How long does a business valuation take?+

Most valuations complete in 2–4 weeks. Property in 4–7 working days. Complex PPA or litigation work may take 4–8 weeks.

Will my valuation be accepted by UAE regulators and banks?+

Yes. Reports are prepared by a CFA Charterholder to IVS and IFRS standards, accepted by UAE banks, Big 4 auditors, the FTA and UAE courts. Tell us your specific requirement upfront and we'll confirm suitability before starting.

Can you value a minority or majority stake specifically?+

Yes. Majority stakes carry a control premium; minority interests apply DLOM and DLOC discounts for lack of marketability and control. All adjustments are grounded in market evidence, not applied arbitrarily.

Can you value a family business for a partner exit or succession?+

Yes, this is one of our most common engagements. It requires normalising owner salaries, separating personal from business assets, and producing a report defensible to every family stakeholder, and to a UAE court or arbitration panel if needed.

How do you value a startup or pre-revenue company?+

We use the Berkus Method or Scorecard Method for very early-stage companies, market-comparables benchmarked against funded GCC/MENA peers, or a risk-adjusted revenue model where near-term revenue is visible. For fundraising we produce an investor-ready price per share; for ESOPs we value at the standard required under IFRS 2.

Can a business valuation support a bank loan or financing?+

Yes. UAE banks regularly require an independent valuation for loans secured against business equity, asset-based lending or acquisition financing. Reports follow IVS standards and we can work directly with your bank's credit team on their specific requirements.

Do I need a valuation when selling my business in the UAE?+

Not legally, but practically yes. Buyers arrive with their own numbers; an independent valuation gives you a defensible starting position, normalises earnings, and documents intangibles that add value but don't appear on the balance sheet.

Is a business valuation required for UAE corporate tax purposes?+

Often, yes. Transfer pricing between related parties requires arm's-length support, and business restructurings, equity transfers or group reorganisations may need fair value assessments for tax reporting. We advise on the valuation requirements under the UAE CT regime and prepare FTA-ready reports.

What valuation standards does Corvian Advisory follow?+

IVS, IFRS 3 for PPA, IAS 38 for intangibles, IAS 36 for goodwill impairment, and RICS for real estate. Led by our senior CFA, CA and ACCA qualified team with 15+ years of combined Big 4 and top-tier consulting training.

Do you provide valuation services in Saudi Arabia, Qatar, and Kuwait?+

Yes. We provide business, intangible and property valuation across the GCC, Saudi Arabia (Riyadh, Jeddah), Qatar, Kuwait, Bahrain and Oman, following IVS standards.

Do you provide cross-border valuation services?+

Yes, covering the UAE, Saudi Arabia, Qatar, Kuwait, Bahrain, Oman, India, Singapore and the UK. All reports follow IVS and IFRS, recognised across all these markets, commonly needed for M&A, IP transfer pricing and multinational financial reporting.

Can I use a Corvian valuation for UAE Golden Visa purposes?+

Yes. RICS-compliant property valuations accepted by the GDRFA for the AED 2M, 10-year Golden Visa threshold.

Related Services
Service 02

Intangible Asset & IP Valuation UAE –
Patents, Brands, Trademarks & PPA

Intangible assets now represent the majority of enterprise value in knowledge-driven businesses, over 55% of total enterprise value among UAE listed companies. Yet most UAE businesses have no independently verified number attached to them.

We provide specialist intangible asset valuation for purchase price allocation (PPA) under IFRS 3, IP licensing and royalty negotiations, UAE corporate tax transfer pricing, goodwill impairment testing under IAS 36, and litigation support, applying Relief-from-Royalty, MPEEM, and Cost Approach methods selected on evidence, not convenience.

Patent Valuation UAE Brand Valuation UAE Trademark Valuation IP Valuation Dubai PPA – IFRS 3 Transfer Pricing – IP Goodwill Impairment MPEEM Relief-from-Royalty Technology Platform Valuation Customer Relationship Valuation IAS 38 Compliant
When You Need This

Common Triggers

Post-acquisition PPA (IFRS 3 / IAS 38)
IP licensing or royalty negotiation
UAE corporate tax transfer pricing
Goodwill impairment testing
Brand sale or brand contribution
Patent monetisation or sale
ESOP / equity incentive over IP-heavy business
Litigation or arbitration support
Financing with IP as collateral
Get an IP Valuation Quote
What We Value, Intangible Asset Categories

Every Category of Intangible Asset, Valued to the Right Standard

Marketing-Related
Brands & Trademarks

Brand names, trademarks, trade dress, domain names, and logos. Valued using Relief-from-Royalty against comparable licensing benchmarks.

Technology-Related
Patents & Software

Registered patents, in-development IP, proprietary software, algorithms, and trade secrets. Method depends on commercialisation stage.

Customer-Related
Customer Relationships & Contracts

Customer lists, order backlogs, subscription books, and long-term supply contracts. Valued under MPEEM.

Contract-Based
Licences, Franchises & Concessions

Favourable licensing agreements, franchise rights, government concessions, and non-compete covenants.

Our Approach
Asset Identification
Define & Classify

We identify and classify every intangible asset, both recognised and those that should be. IFRS 3 requires all identifiable intangibles be recognised separately from goodwill.

Method Selection
Choose the Right Approach

Relief-from-Royalty for brands and patents. MPEEM for customer relationships and technology. Cost Approach for early-stage IP without revenue history.

Analysis
Royalty Rates & Revenue Drivers

We benchmark royalty rates using published databases and comparable licensing transactions, all supported by market evidence.

Report
Audit-Ready Documentation

Fully documented reports with clear methodology, source references, and sensitivity analysis, with direct auditor engagement when required.

What Is Purchase Price Allocation (PPA)?

Required Under IFRS 3 Following Any Business Acquisition

IFRS 3 requires the total purchase price be allocated to identifiable assets and liabilities at fair value, brands, patents, customer relationships, and technology valued separately from goodwill, within 12 months of the acquisition date.

Regulatory Standard
IFRS 3
Deadline
12 Months Post-Acquisition
Key Output
Fair Value Allocation
UAE Corporate Tax & Transfer Pricing, IP Valuation

IP Sitting Between Related Entities? You Need an Independent Valuation.

Since 9% UAE corporate tax in 2023, IP held between related entities requires arm's-length transfer pricing documentation. We prepare royalty rate benchmarking, DEMPE function analysis, and fair market value opinions for IP restructurings.

Regulatory Framework
UAE CT + OECD TP Guidelines
Assets Covered
Patents, Brands, Software, Know-How
Standard
IVS + OECD BEPS Aligned
Case Example, Intangible Asset & Brand Valuation

Brand Portfolio Valuation for GCC Consumer Group Acquisition

A private equity acquirer engaged Corvian to value the brand portfolio of a GCC consumer goods group following a majority acquisition. Relief-from-Royalty applied to each of three brands, benchmarked against MENA licensing data. Accepted by the group's Big 4 auditor without adjustment; brand values represented over 60% of the total intangible allocation.

Engagement Type
PPA – Post-Acquisition
Assets Valued
3 Consumer Brands
Auditor Accepted
Yes – No Adjustment
Case Example, Patent & IP Valuation

Patent Portfolio Valuation for UAE Technology Company, IP Financing

A UAE technology company sought to use its patent portfolio as collateral for growth financing. We applied Relief-from-Royalty to revenue-generating patents and a probabilistic income approach to those in development, benchmarked against MENA/APAC licensing data. Accepted by the lender as the basis for the financing structure.

Engagement Type
IP Financing Valuation
Assets Valued
Patent Portfolio – Tech Sector
Lender Accepted
Yes
Frequently Asked Questions
What is intangible asset valuation and when do you need it?+

It's determining the fair value of non-physical assets, patents, brands, trademarks, customer relationships, software and trade secrets. You need it after an acquisition (IFRS 3 PPA), for IP licensing or royalty negotiations, UAE corporate tax transfer pricing, annual goodwill impairment testing (IAS 36), IP-backed financing, or litigation.

What is the difference between patent valuation and brand valuation?+

Patent valuation prices a specific invention, usually via Relief-from-Royalty or a probabilistic income approach for pre-revenue IP. Brand valuation prices the commercial pricing power and customer loyalty a brand generates. Both often use Relief-from-Royalty, but with entirely different royalty-rate benchmarks, and under a PPA they must be valued and disclosed separately.

What is goodwill impairment testing and when is it required?+

An annual requirement under IAS 36 for any IFRS-reporting entity carrying goodwill from a past acquisition. It compares a cash-generating unit's carrying value to its recoverable amount; if carrying value is higher, goodwill must be written down, and the write-down cannot be reversed.

How is IP valued for UAE corporate tax transfer pricing?+

IP held between related entities must be priced at arm's length under OECD guidelines adopted by the FTA. We benchmark intercompany royalty rates against comparable licensing data, run DEMPE function analysis, and provide fair market value opinions for IP transfers and group restructurings.

Can IP be used as collateral for financing in the UAE?+

Yes, a growing structure among UAE and GCC lenders for technology, media and brand-led businesses. Lenders require an independent valuation of the asset's income-generating potential, remaining useful life and liquidation value, which we prepare to the documentation standard UAE lenders expect.

How is a patent valued?+

Typically via Relief-from-Royalty, the present value of the royalty payments the owner avoids by owning rather than licensing the patent. For pre-revenue, development-stage patents we use a Cost Approach or a risk-adjusted probabilistic income approach instead.

What is the difference between brand value and trademark value?+

A trademark is the registered legal right, the name, logo or mark. Brand value is the broader economic asset built on top of it: customer recognition, loyalty and pricing power. We usually value the trademark via Relief-from-Royalty, with wider brand equity assessed separately when relevant to a PPA.

Do I need a PPA if my company acquires another business?+

If you're an IFRS-reporting entity, yes. IFRS 3 requires the full purchase price to be allocated to all identifiable assets and liabilities, with intangibles recognised separately from goodwill, completed within 12 months of the acquisition.

Can you value IP for licensing or royalty negotiation purposes?+

Yes. An independent valuation gives you an evidence-based benchmark for a fair royalty rate, useful in licensing negotiations, intercompany transfer pricing documentation, and dispute resolution, for a single patent, a portfolio, or a brand licence.

How long does an intangible asset valuation take?+

A single asset, one patent or brand, typically takes 2–3 weeks. A full PPA across multiple intangible classes usually takes 3–6 weeks depending on complexity and whether auditor liaison is required.

How much does intangible asset or IP valuation cost?+

AED 15,000–80,000. A single asset (one brand or patent) is typically AED 15,000–35,000; a full PPA across multiple intangible classes is typically AED 30,000–80,000. Fixed-scope and agreed before work begins.

What is the difference between IAS 38 and IFRS 3 for intangibles?+

IAS 38 governs how intangible assets are recognised and amortised on an ongoing basis. IFRS 3 governs business combinations, requiring identifiable intangibles to be separated from goodwill at fair value on the acquisition date. The PPA sits under IFRS 3; the resulting assets are then accounted for under IAS 38.

Does a UAE service business have intangible assets worth valuing?+

Almost always. Client relationships, contract backlog, proprietary methodology, brand reputation and a trained workforce are all intangible assets with real economic value, rarely on the balance sheet, but exactly what a buyer is paying for and will test in due diligence.

What is goodwill and how is it different from other intangible assets?+

Goodwill is the residual: what you paid above the fair value of all identifiable assets and liabilities, things like assembled workforce and synergies that can't be separated and sold individually. Under IFRS 3 it isn't amortised but must be tested for impairment annually. A properly prepared PPA keeps goodwill to its genuine residual by identifying every separable intangible first.

Related Services
Service 03

Property & Asset
Valuation UAE

Real estate, land, and asset valuation for transactions, financing, regulatory compliance, and UAE Golden Visa applications, prepared to RICS standards and accepted by UAE banks, authorities, and government entities.

The UAE property market moves fast. Getting an accurate, independently prepared valuation that reflects current market conditions and withstands scrutiny is critical whether buying, selling, financing, or applying for a Golden Visa.

UAE Real Estate Valuation Golden Visa Asset Valuation RICS Standards Commercial Property Bank-Accepted Dubai Valuation Abu Dhabi Valuation
Common Use Cases

When You Need a Property Valuation

UAE Golden Visa application
Mortgage or financing
Property purchase or sale
Portfolio review or rebalancing
Estate planning or probate
Dispute or legal proceedings
Corporate balance sheet reporting
Request a Property Valuation
Our Approach
Instruction
Confirm Purpose & Scope

We confirm the purpose, Golden Visa, financing, transaction, or reporting, and the relevant standard of value required before starting.

Inspection
Property Review

Physical or desk-based inspection depending on property type. We gather title documentation, floor plans, ownership records, and tenancy information.

Analysis
Market Comparables

We analyse recent comparable transactions in the same development, area, and asset class, plus an income capitalisation approach for tenanted properties.

Report
RICS-Standard Certificate

A formal RICS-compliant valuation report suitable for submission to the relevant UAE authority, bank, or counterparty.

Golden Visa Property Valuation

Qualifying Your UAE Real Estate for a 10-Year Golden Visa

The UAE Golden Visa requires property holdings meeting the AED 2 million minimum threshold for a 10-year visa. If purchased below threshold, mortgaged, or bought off-plan, a formal RICS valuation accepted by the GDRFA or relevant investment office is required.

Minimum Threshold
AED 2,000,000
Visa Duration
10 Years
Standard Applied
RICS – Market Value
Case Example, Property Valuation

Commercial Portfolio Valuation, Dubai & Abu Dhabi

A family office required an independent valuation of its four-unit commercial portfolio across Dubai and Abu Dhabi for IFRS balance sheet purposes. We used comparable transactions plus income capitalisation for tenanted units, accepted by the group's external auditors without adjustment.

Portfolio Size
4 Commercial Units
Purpose
IFRS Balance Sheet
Auditor Accepted
Yes
Frequently Asked Questions
What is the cost of a property valuation in the UAE?+

AED 3,000–18,000, depending on property type, purpose, and whether a physical inspection is required. Golden Visa residential valuations typically sit toward the lower end; commercial portfolios are priced accordingly.

Which UAE authority accepts your property valuations?+

Our reports are RICS-compliant and accepted by UAE banks, the GDRFA for Golden Visa applications, the Dubai Land Department, and relevant free zone authorities. Tell us your specific institution upfront and we'll confirm acceptability first.

Can you value a property for a UAE Golden Visa if it has a mortgage?+

Yes, but it's the equity, the value net of the outstanding mortgage, that counts toward the AED 2M Golden Visa threshold. We review the mortgage balance alongside the valuation and confirm whether your position qualifies, including across multiple properties.

How quickly can you complete a property valuation?+

Typically 4–7 working days for a straightforward residential or commercial property. Tell us about a hard deadline, a visa submission or bank date, and we'll confirm an expedited timeline.

Do you value off-plan properties?+

Yes. We combine developer pricing data, comparable completed-unit sales in similar developments, and a stage-of-completion adjustment, with assumptions and limitations clearly stated in the report.

Related Services

UAE Business Valuation Multiples by Sector

Multiples are a reference point, not the answer. We benchmark against live GCC transaction data, 2025–2026.

Technology & SaaS
10–18× EBITDA

ARR quality, NRR, and churn rate are the primary value drivers. Strong recurring revenue commands the highest GCC mid-market multiples.

Healthcare & Medical
8–14× EBITDA

Specialist mix, licence type, and patient base drive variation. UAE healthcare commands premium multiples due to licensing barriers.

Financial Services
8–15× EBITDA

AUM, GWP, regulatory licence, and client retention are core value drivers. DIFC/ADGM-licenced businesses attract the upper range.

Education & Training
7–12× EBITDA

Enrolment growth, KHDA rating, and licence quality drive value. Established institutions command significant premiums.

Logistics & Supply Chain
6–10× EBITDA

Contract length, asset mix, and route coverage are key. UAE’s logistics hub position supports the upper range.

Real Estate Services
5–9× EBITDA

Transaction volume, listing quality, and brand drive value in Dubai’s active real estate market.

F&B & Hospitality
4–8× EBITDA

Brand, location quality, and franchise rights are primary drivers; location dependency is the main discount factor.

Industrial & Manufacturing
4–7× EBITDA

Order backlog, asset condition, and long-term contracts drive value, with a premium for Operation 300bn-aligned businesses.

Source: Corvian Advisory GCC deal intelligence, 2025–2026. Indicative ranges only.

Valuation Methods We Use

Method selection is driven by industry, purpose, and asset type, never one-size-fits-all.

Income Approach
DCF & MPEEM

Discounted Cash Flow and Multi-Period Excess Earnings for ongoing businesses and income-generating intangibles.

Market Approach
Multiples & Precedents

EV/EBITDA, P/E, and precedent transaction multiples calibrated to GCC market data.

IP Approach
Relief-from-Royalty

Used for patents, brands, and trademarks. Values royalty savings from owning rather than licensing IP.

Asset Approach
NAV & Cost

Net Asset Value and cost approach for holding companies, real estate, and early-stage IP without revenue history.

Transparent Pricing

Fixed-scope proposals agreed before work commences. No surprises.

Business Valuation
AED 10K – 50K
Depends on complexity and methods required. Typical delivery 2–3 weeks.
Intangible Asset Valuation
AED 15K – 60K
Patent, brand, or IP portfolio. PPA engagements quoted separately. Typical delivery 3–4 weeks.
Property Valuation
AED 3K – 18K
UAE real estate and assets. Golden Visa, financing, or transaction purposes. Typical delivery 3–5 days.

Valuation Firms in Dubai & UAE: How Corvian Compares, 2026

Benchmarked on credentials, full scope (Business + IP + Property + P&M), delivery time, pricing, and GCC coverage.

#
Firm
Credentials
Full Scope
Delivery
Pricing
1
Corvian Advisory
Dubai, UAE · GCC-wide
CFA · CA · ACCA · Big 4 Trained
Business + IP + Property + P&M
2–4 Wks Business / 4–7 Days Property
Fixed & Transparent
2
Global Top-Tier Advisory Firms
Big 4 & international networks
Institutional – varies
Business + IP + Property
4–8 Weeks
Premium+++
3
Chartered Surveying Firms
RICS property specialists
RICS qualified surveyors
Property Focus
7–14 Days
High
4
Mid-Tier Advisory / Online Valuers
BDO, RSM, platforms
Varies – CPA/ACCA
Limited scope
Fast
Low–Mid
Valuation Coverage
UAE
Dubai · Abu Dhabi · HQ
GCC
KSA · Qatar · Kuwait · Bahrain · Oman
APAC
India · Singapore · SE Asia
EMEA
UK · Germany · France
Cross-Border
IVS · IFRS · RICS
What Clients Say

Corvian prepared our business valuation for a shareholder buyout. The report was technically rigorous, clearly written, and accepted by both parties without challenge. Completed in under three weeks.

Managing Director
UAE Manufacturing Business

We needed a Golden Visa property valuation on a tight deadline. Corvian came back in four working days with a RICS-compliant report accepted by the GDRFA without any pushback.

Private Investor
Dubai Real Estate Portfolio

Our Big 4 auditor accepted the PPA work from Corvian without a single material adjustment. The brand valuations were particularly well-supported.

CFO
GCC Consumer Group Acquisition
All Valuation Services

Valuation Services, Complete Directory

Every valuation service we provide, each with its own page covering methodology, pricing, standards applied, and FAQs.

Business Valuation
Business Valuation Dubai
DCF, EV/EBITDA, NAV, SOTP. IVS-compliant. AED 10K–50K.
Startup Valuation
Startup Valuation UAE
Pre-money valuation for VC fundraising. Berkus, scorecard, VC method.
Share Valuation
Share Valuation UAE
Minority/majority equity valuation with DLOC and DLOM adjustments.
Brand & IP
Brand & Trademark Valuation UAE
Relief-from-Royalty. IAS 38 compliant. IFRS 3 PPA, IP licensing.
Digital Assets
Digital Asset Valuation UAE
Crypto, tokenised assets, NFTs, DeFi. VARA/DFSA compliant. IFRS 13.
IFRS Valuation
IFRS Valuation UAE
IFRS 3 PPA, IFRS 13 Fair Value, IAS 36 impairment, IAS 38 intangibles.
Impairment Testing
Goodwill Impairment Testing UAE
IAS 36 CGU analysis. Recoverable amount, VIU, FVLCD. Annual testing.
ESOP Valuation
ESOP Valuation UAE
409A-equivalent for UAE ESOPs. Options, warrants, convertibles. IFRS 2.
PPA
Purchase Price Allocation UAE
Full IFRS 3 PPA, customer relationships, tech, trade names. Big 4 accepted.
Frequently Asked Questions

Valuation Services UAE, Common Questions

Questions about business valuation, startup valuation, IFRS valuation, property valuation, and our process.

What is the difference between business valuation, company valuation, and fair value?+

Business valuation and company valuation are used interchangeably, both use DCF, multiples or asset-based methods to price a business. Fair value is a specific measurement basis under IFRS 13: the price receivable in an orderly transaction between market participants, and it's the more prescriptive standard required for PPA, impairment testing and financial reporting.

Which valuation method is best for a UAE business?+

It depends on the business and the purpose. DCF suits established businesses with predictable cash flows; EV/EBITDA multiples suit M&A benchmarking; NAV suits holding companies and asset-heavy businesses; Berkus, Scorecard or the VC Method suit pre-revenue startups. For IFRS compliance, the method must meet the relevant standard, IFRS 3, IFRS 13 or IAS 36.

How is a startup valued in the UAE when there is no revenue?+

Typically via the Berkus Method (milestone-based scoring), the Scorecard Method (comparison against funded peers), or the VC Method (reverse-engineered from target returns). Where early revenue exists, a revenue multiple or high-discount-rate DCF may apply. ESOP grants under IFRS 2 need an independent opinion regardless of revenue stage.

When is an independent valuation report required in the UAE?+

Most commonly: selling or buying a business, an IFRS 3 PPA (within 12 months of acquisition), annual IAS 36 goodwill impairment testing, IFRS 2 ESOP grants, UAE corporate tax transfer pricing on related-party transactions, the AED 2M UAE Golden Visa property threshold, and bank financing secured against the business.

What documents are needed to get a business valuation?+

Typically 3–5 years of financial statements, recent management accounts, a cap table, any shareholders' agreement or term sheet, and details of key contracts or related-party transactions. We send a tailored information request after the initial call. Property valuations need the title deed and floor plan; IP valuations need the IP register and licensing agreements.

How does UAE Corporate Tax affect business valuation?+

DCF models must now factor in the 9% corporate tax charge, reducing post-tax free cash flow and therefore enterprise value. Related-party transactions, including intercompany IP licensing, must be priced at arm's length and supported by a transfer pricing study. A valuation prepared before UAE CT should generally be refreshed.

Can a valuation be used for both IFRS reporting and a UAE bank loan?+

Not automatically – the standard of value differs: an IFRS 3 PPA uses "fair value" under IFRS 13, while a bank may require "market value" or its own lending-value policy. We agree the intended purpose upfront and, where genuinely dual-use, can prepare a report that explicitly addresses both standards.

Does Corvian Advisory provide expert witness or litigation valuation?+

Yes. We prepare independent valuation reports for shareholder disputes, divorce proceedings, estate matters and commercial litigation, to the standard required for court or arbitration submission, accompanied by a declaration of independence, as sole joint expert or party-appointed.

Geographic Coverage

Valuation Services Across UAE, GCC & Beyond

UAE, Headquarters
Dubai & Abu Dhabi

Business, startup, IP, property, P&M valuation. IFRS 3 PPA. DIFC, ADGM, Dubai Mainland, Free Zones. IVS & RICS compliant.

Business Valuation Dubai → Business Valuation Abu Dhabi →
KSA, Saudi Arabia
Riyadh & Jeddah

Business valuation, M&A advisory, IFRS PPA for Vision 2030 transactions. Zakat-compliant. SOCPA and IVS standards.

Business Valuation Saudi Arabia →
GCC, Regional
Qatar, Kuwait, Bahrain, Oman

Business and intangible asset valuation across all GCC markets. IVS-compliant, cross-border M&A valuation support.

APAC & UK
India, Singapore & UK

Cross-border valuation for M&A transactions, IP transfer pricing, and IFRS financial reporting. Globally recognised standards.

Africa
South Africa, Nigeria & Egypt

Currency-risk adjusted business valuation for Africa's three largest economies. JSE, NGX and EGX benchmarking, cross-border UAE-Africa deal support.

Business Valuation Africa →

Need an independent valuation? Let's scope it.

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