Precise IFRS fair value measurement and valuation services for UAE entities reporting under IFRS. Covering IFRS 13, IFRS 3 PPA, IAS 36 impairment, IAS 38 intangibles, IFRS 9, and IAS 40. Accepted by Big 4 and mid-tier auditors. CFA-led. Fixed fee.
Last updated: September 2026 · Corvian Advisory, Dubai, UAE
Multiple IFRS standards require fair value measurement, and auditors in the UAE routinely require independent specialist support for Level 3 inputs.
The overarching framework for fair value measurement under IFRS. Defines fair value, establishes the three-level hierarchy, and sets out disclosure requirements.
After an acquisition, all identifiable assets and liabilities must be measured at fair value. Our IFRS 3 PPA work identifies brands, customer relationships, technology, and non-competes.
Annual goodwill impairment testing and trigger-based impairment of tangible and intangible assets. We determine the recoverable amount for CGUs.
Fair value measurement for intangible assets under the revaluation model, and assessment of useful economic life. Covers brands, trademarks, patents, software.
For UAE entities using the fair value model (common in Dubai real estate), we provide annual independent fair value assessments, coordinating with RICS-qualified valuers.
Fair value measurement of financial instruments classified at FVTPL or FVOCI, unlisted equity, derivatives, convertible notes. Level 3 inputs require independent support.
IFRS 13 requires entities to classify fair value measurements using a three-level hierarchy based on the observability of inputs used. Most UAE private company assets fall into Level 3.
Prices for identical assets in active markets, e.g., listed equity shares, exchange-traded derivatives. No specialist typically needed.
Observable inputs other than quoted prices, e.g., yield curves, comparable transaction prices for similar assets. Specialist may still be required.
Inputs requiring the entity's own assumptions, e.g., DCF models, brand valuations, goodwill impairment testing. All UAE private company valuations for IFRS purposes are Level 3.
| Trigger Event | Standard | What the Auditor Expects | Typical Timeline |
|---|---|---|---|
| Acquisition of a business | IFRS 3 | Purchase price allocation identifying intangibles at fair value within 12 months of close | 3–6 weeks |
| Goodwill on the balance sheet | IAS 36 | Annual impairment test at CGU level with supportable cash flow projections and WACC | 2–4 weeks |
| Employee share options granted | IFRS 2 | Grant-date fair value using Black-Scholes or binomial model with documented inputs | 1–3 weeks |
| Investment property revaluation | IAS 40 / IFRS 13 | Independent fair value with market evidence, RICS-consistent for UAE property | 1–3 weeks |
| Financial instruments & ECL | IFRS 9 / IFRS 13 | Level 2/3 fair value support, convertible instrument and SAFE valuation, ECL inputs | 2–4 weeks |
| Group restructuring / transfers | IFRS 13 / UAE CT | Arm's length fair value supporting related-party transfers and FTA transfer pricing files | 2–4 weeks |
Every engagement delivers a valuation report designed to pass audit review: methodology, inputs, sensitivity analysis, and IVS-compliant disclosures. Where the auditor raises questions, we respond directly until the position is closed. That audit-defence support is part of the fixed fee, not an extra.
IFRS 13, IFRS 3, IAS 36, IAS 38, and IFRS 9 compliant valuations accepted by Big 4 auditors in the UAE. CFA-led. Fixed fee. Delivered in 2–4 weeks.