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REGISTERED VALUERS ORGANISATION A wholly owned subsidiary of ICSI registered with IBBI Research Papers on “Valuation Methodology and Application” he importance of valuation is increasing in the Indian economy. In addition to the statutory Trequirements, it is required for a number of other purposes such as for obtaining bank loans, financial reporting, mergers and acquisitions, company acquisitions, REITs, property tax assessment and registration fee and stamp duty determination, start up of a company, family settlements, contractual disputes, transfer of intellectual property rights between related parties in different tax jurisdictions etc. It is required under Companies Act, 2013, SEBI Regulations, under various provisions of the Income Tax Act, 1961 and Wealth Tax Act, 1957. Other regulators and departments are also in the process of recognizing the Valuation profession. The outbreak of a global pandemic has confined us within the walls of our abodes. Understanding the need to provide an opportunity to professionals hailing from varied backgrounds to encash upon this time and enhance their professional capabilities, the ICSI RVO is inviting original research manuscripts on various sub-themes under the title “Valuation as a Profession”. The ICSI RVO has articulated this initiative jointly with the ICSI. The Trajectory Stay at Home, Stay Safe, refresh and Share knowledge Themes: Manuscripts are invited under the following sub-themes: ICSI RVO Registered Valuers 04 PCH Hours upon Selection of their Manuscripts Kind Attention MODULE-2: Valuation of equity, securities & warrants MODULE-5: Application of valuation approaches & methodologies MODULE-6: Judicial pronouncements on valuation (sc/hc/nclt) MODULE-1: International Valuation Standards MODULE-3: Application of valuation standards MODULE-4: IND AS (ind as 113, ind as 109, ind as 36, ind as 103) MODULE-7: Live case studies

A wholly owned subsidiary of ICSI registered with IBBI• The ICSI RVO/the Editor of the book has the sole discretion to accept/reject an article for publication in the book or to

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Page 1: A wholly owned subsidiary of ICSI registered with IBBI• The ICSI RVO/the Editor of the book has the sole discretion to accept/reject an article for publication in the book or to

REGISTERED VALUERS ORGANISATIONA wholly owned subsidiary of ICSI registered with IBBI

Research Papers on “Valuation

Methodology andApplication”

he importance of valuation is increasing in the Indian economy. In addition to the statutory Trequirements, it is required for a number of other

purposes such as for obtaining bank loans, financial reporting, mergers and acquisitions, company acquisitions, REITs, property tax assessment and registration fee and stamp duty determination, start up of a company, family settlements, contractual disputes, transfer of intellectual property rights between related parties in different tax jurisdictions etc. It is required under Companies Act, 2013, SEBI Regulations, under various provisions of the Income Tax Act, 1961 and Wealth Tax Act, 1957. Other regulators and departments are also in the process of recognizing the Valuation profession.

The outbreak of a global pandemic has confined us within the walls of our abodes. Understanding the need to provide an opportunity to professionals hailing from varied backgrounds to encash upon this time and enhance their professional capabilities, the ICSI RVO is inviting original research manuscripts on various sub-themes under the title “Valuation as a Profession”. The ICSI RVO has articulated this initiative jointly with the ICSI.

The Trajectory

Stay at Home, Stay Safe, refresh and Share knowledge

Themes: Manuscripts are invited under the following sub-themes:

ICSI RVO Registered Valuers

04 PCH Hours upon Selection of their Manuscripts

Kind Attention

MODULE-2: Valuation of equity, securities & warrants

MODULE-5: Application of valuation approaches &methodologies

MODULE-6: Judicial pronouncements on valuation (sc/hc/nclt)

MODULE-1: International Valuation Standards

MODULE-3: Application of valuation standards

MODULE-4: IND AS (ind as 113, ind as 109, ind as 36, ind as 103)

MODULE-7: Live case studies

Page 2: A wholly owned subsidiary of ICSI registered with IBBI• The ICSI RVO/the Editor of the book has the sole discretion to accept/reject an article for publication in the book or to

8355816301 [email protected] www.icsirvo.inth6 Floor, C-36, ICSI House, The Institute of

Company Secretaries of India, Sector-62, Noida

Who can contribute : Members of ICSI/Registered Valuers of ICSI RVO / Other RVO Valuer members / Valuer members of ICSI RVO.

Benefits:

The field of valuation, as an area of activity is still untapped, demanding the presence of experts possessing the right knowledge, skills and capabilities. A Company Secretary in practice is eligible to become a Registered Valuer for the asset class: Securities or Financial Assets under the Companies (Registered Valuers and Valuation) Rules, 2017.

þ ICSI RVO will publish all selected manuscripts in a book format

þ Registered Valuers will be credited 4 credit hours upon selection of their manuscript per member

þ Top five manuscripts will be awarded with a cash prize of Rs. 3000/- each

þ One can submit maximum upto three manuscripts but only 4 credit hours will be assigned per Registered Valuers.

Guidelines for Contributors:

• The manuscript must be an original contribution of the author.

• The manuscript must not have been published elsewhere, and must not have been or must not be sent elsewhere for publication, in the same or substantially the same form.

• The manuscript should ordinarily have 2500 to 4000 words. A longer manuscript may be considered if the subject so warrants.

• The manuscript must carry the name(s) of the author(s) on the title page only and nowhere else. ICSI RVO members have to mention their membership number in order to credit their credit hour, if eligible.

• The manuscript shall go through blind review and will be assessed on the parameters such as (a) relevance and usefulness of the article (from the point of view of valuation profession and company secretaries), (b) organization of the article (structuring, sequencing, construction, flow, etc.), (c) depth of the discussion, (d) persuasive strength of the article (idea/ argument/articulation), (e) does the article say something new and is it thought provoking, and (f) adequacy of reference, source acknowledgement and bibliography, etc.

• The copyright of the articles, if published in the book, shall vest with the ICSI RVO.

• The ICSI RVO/the Editor of the book has the sole discretion to accept/reject an article for publication in the book or to publish it with modification and editing, as it considers appropriate.

• The manuscript shall be accompanied by a summary of 150 words and mailed to [email protected] .

• The manuscript shall be accompanied by a ‘Declaration-cum-Undertaking’ from the author(s).

Submissions shall not entitle a person to any benefit(s) as such. It is solely the discretion of ICSI RVO.

Professionals, more particularly Company Secretaries and Registered Valuers as professionals in India can provide the much needed support both as Members of the ICSI as well as Members of ICSI RVO by contributing qualitative manuscript(s) on the above mentioned themes by 10th July, 2020 addressing to Dr. Prasant Sarangi, CEO (Designate), ICSI RVO at [email protected].

Looking forward to an active participation and contribution by Members of ICSI and ICSI RVO !

CS Ashish GargPresident, The ICSI

CS (Dr.) Shyam AgrawalChairman, ICSI RVO