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Financial Reporting Valuations

Financial Reporting Valuations

Accurate and standards-compliant valuations are essential for financial reporting. At Groves Valuations & Forensics, we help businesses, accountants and auditors meet their obligations under Australian Accounting Standards (AASB) and International Financial Reporting Standards (IFRS). Whether it’s for year-end reporting, audit readiness, or transaction-driven events, our valuation reports are clear, supportable, and aligned with the latest regulatory expectations.

 

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Fair Value Measurement (AASB 13 / IFRS 13) Impairment Testing (AASB 136 / IAS 36) Share-Based Payments (AASB 2 / IFRS 2) Business Combinations & Intangibles (AASB 3 / IFRS 3) Investment Entity Valuations (AASB 10 / IFRS 10)
Australian Tax Employee Share Scheme Transactions & Succession Purchase Price Allocation Family Law
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Fair Value Measurement Impairment Testing Share-Based Payments Business Combinations & Intangibles Investment Entity Valuations

(AASB 13 / IFRS 13)

Fair Value Measurement

Fair value reporting requires more than just a number — it demands defensible assumptions, market-based inputs, and clear classification under the fair value hierarchy. We provide fair value measurements across a wide range of asset classes, always in line with AASB 13 / IFRS 13. Our reports are structured to support audit review and board-level scrutiny.

Request a Fair Value Measurement
Fair Value Measurement

(AASB 136 / IAS 36)

Impairment Testing

If you suspect impairment of goodwill or other assets, a rigorous valuation is key to ensuring compliance with AASB 136 / IAS 36. We conduct impairment assessments using appropriate cash flow modelling, discount rates, and value-in-use or fair value less costs of disposal approaches. Our valuations stand up to audit and regulator review.

Discuss an Impairment Assessment
Impairment Testing

(AASB 2 / IFRS 2)

Share-Based Payments

Valuing employee and executive share schemes can be complex. We provide valuation models that comply with AASB 2 / IFRS 2, including Monte Carlo simulations, binomial trees, and Black-Scholes calculations. Our team ensures every assumption is clearly documented and justifiable for audit and remuneration committee purposes.

Get a Share Scheme Valuation
Share Based Payments

(AASB 3 / IFRS 3)

Business Combinations & Intangibles

Following an acquisition, identifying and valuing intangible assets is critical to purchase price allocation (PPA) under AASB 3 / IFRS 3. We identify key intangibles — such as customer relationships, trademarks, and software — and deliver robust valuations supported by clear methodologies and audit-ready documentation.

Request a PPA or Intangible Valuation
Business Combinations & Intangibles

(AASB 10 / IFRS 10)

Investment Entity Valuations

Investment entities must report their portfolio holdings at fair value. We provide regular or one-off valuations that align with AASB 10 / IFRS 10, using accepted market participant assumptions and valuation techniques. Our experience spans equity interests, unlisted securities, and alternative assets.

Request an Investment Valuation
Investment Entity Valuations

Our Process

  • 1. Initial Review & Scope Confirmation

    We begin with a no-cost preliminary review of your business, examining key information to understand its structure, performance, and context. From there, we outline the appropriate scope of work and confirm the next steps to proceed with your valuation.

    04 July 2023 12:00 AM

  • 2. Data Collection & Technical Analysis

    Once engaged, we issue a streamlined data request designed to minimise disruption. Our team then undertakes a thorough review of the information provided, applying technical analysis and industry-appropriate valuation methods to assess business value and key risks.

    04 July 2023 03:00 PM

  • 3. Report Delivery & Professional Collaboration

    We deliver a detailed valuation report that clearly outlines our findings, valuation approach, and key insights. Where needed, we meet with you and your advisors—accountants, lawyers, or other professionals—to ensure full clarity and support for decision-making.

    04 July 2023 03:00 PM

  • They took the time to 'dumb' it down for me so I could understand. Very professional and knowledgeable - great job team!
    Brian Brown
    CEO, Gutter Knight Australia
  • Comprehensive in approach as well as plain spoken. Better still, the results I have seen are better than anywhere else in the industry.
    Christopher Brereton
    Nat'l Manager, O'Maras
  • Stephen and his team delivered their expertise quickly and worked with us and our client in delivering a highly technical and sophisticated deliverable.
    Vincent Elias
    Director, Infinity Financial

Got questions?

Others frequently ask…

  • We work with lawyers, accountants and business owners. Whether meeting tax or financial reporting obligations, planning for a transaction, or meeting family law requirements, we tailor our services to meet specific needs.

  • We combine deep valuation expertise with clarity, independence, and a commitment to service. Our reports are built to withstand scrutiny, and we’re known for being responsive, easy to work with, and transparent in our process.

  • Stephen is the founder and Principal of Groves Valuations & Forensics. A senior valuer, with extensive experience in business and IP valuations, Stephen has worked on high-stakes matters involving the ATO, family law matters, corporate restructures and more. Click here to learn more about Stephen.

  • Groves Valuations & Forensics is based in Sydney and Brisbane, but we work with clients across Australia and internationally.

    While many valuations can be conducted remotely with secure access to information, we believe in the value of personal connection. Wherever necessary, we prioritise in-person meetings and are available to travel for matters that require a more hands-on or collaborative approach.

  • Yes — independence is one of our core principles. We provide unbiased, objective valuations that are not influenced by stakeholders or external pressures. Moreover, we specialise solely in valuations and are not part of a multi-disciplinary firm.

  • The duration required for valuations depends on several factors. This includes the size and complexity of the business and IP, and the purpose of the valuation.

    As a general guide, valuations normally take anywhere from 2 weeks to 6 weeks to complete, however we often work to short timeframes to meet client needs.

  • At Groves Valuations & Forensics, we don’t take a one-size-fits-all approach. We carefully select the most appropriate valuation methods based on the specific circumstances of each engagement.

    The right method depends on several factors — including the type of business or IP being valued, its financial and operational performance, the availability and reliability of data, the purpose of the valuation, and whether relevant market comparisons exist.

    With significant experience, we’re well-versed in applying a range of accepted methodologies, and we’re always transparent about the approach we take.

     

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Needing a valuation for you or your client? You don’t need all the answers — that’s what we’re here for.
Reach out and we’ll walk you through it.