Corporate Guarantee Valuation under IND AS 109: Methods, Compliance & GST Insights for CFOs

Valuation of Corporate Guarantees: A Comprehensive Overview for CXOs and Senior Finance Professionals The valuation of corporate guarantees, especially in the context of financial guarantees, is an essential aspect of corporate financial reporting. As per the regulatory requirements of IND AS 109 and IAS 109, companies are required to value such guarantees at fair value […]

Standardized approach to valuation of investment portfolio of Alternative Investment Funds (AIFs)

Overview In a significant move to enhance transparency and investor protection, the Securities and Exchange Board of India (SEBI) introduced a standardized approach to the valuation of investment portfolio of AIFs (Alternative Investment Funds). Originally notified via amendments to the AIF Regulations in June 2023, these guidelines became strictly enforceable as of November 01, 2023. […]

AIF Investment Lifecycle – A 9-Step Strategic Framework

In the evolving landscape of Indian finance, traditional investment avenues like mutual funds and stocks are no longer the only players. For sophisticated investors looking for alpha, Alternative Investment Funds (AIFs) have emerged as a powerhouse. But what exactly is an AIF, and how does the lifecycle of an investment within this framework actually function? […]

Why is Budgeting important for a business?

Let’s Understand ! It is that time of the year when the top managements along with the finance managers sit down to chalk out a plan for the next financial year. They are estimating the incomes and cash inflows expected to be received in the coming year and expenses and cash outflows that are scheduled […]

“Provisions for Angel Tax” for startups under Income Tax Act

4th Oct, 2023 Angel tax is essentially the tax that unlisted companies are liable to pay on the capital they raise through issue of shares. Recently the government amended the rules for Startup Valuation and added 5 new methods of valuation.  However, these methods cannot be used in all cases. These can be used only in case the investment […]

DEEP DIVE INTO AUDIO STREAMING INDUSTRY

October 03, 2023 Audio OTT (Over-The-Top) platforms have gained significant importance in recent years for several compelling reasons. It not only offers a convenient way for users to access a vast library of audio content on-demand but also provide diverse content with low data consumption as per their taste and interest. We have covered important […]

News Insight

16 September, 2023 What’s New at this Month: GIC, Hero MotoCorp Invest $108 Mn More In Ather Energy Inflexor-backed Kale Logistics raises $30 Mn in Series B First Cheque partially exits GIVA with 75-fold return Perfios raises $229 Mn in Series D led by Kedaara Capital Certa raises $35 Mn in Series B round Captain […]

News Insight

What’s New at this Month: Info Edge picks up 76% stake in dating platform Aisle Kuku FM raises $19.5M in Series B round led by KRAFTON Ferns N Petals raises $27M from Lighthouse Blinkit likely to merge with Zomato in all-stock deal Razorpay acquires Pune-based payments startup IZealiant Technologies

Weekly insight

Update on business news, as well as FinVal’s take on it. Kotak fund, Premji Invest to infuse Rs 600 cr in glass manufacturer. IndiaMART buys 26% stake in Realbooks, marking its dozenth investment. Koo raises $10M from multiple investors. Vodafone looks to sell stake worth $2.5 billion in Indian cell tower firm. BYJU’s owned Great […]