Services
What We Offer
1. Regulatory Valuation Requirements
Regulatory valuation is an essential aspect of financial reporting and our firm provides a wide range of regulatory valuation services, including:
- Fair value measurements and disclosures in accordance with regulatory requirements
- Valuation of financial instruments for regulatory compliance
- Valuation of financial instruments including derivatives for financial reporting purposes
- Valuation of assets for impairment testing purposes
- Valuation of intangible assets and goodwill for financial reporting purposes
- Valuation of ESOP and other equity-based instruments
- Purchase Price Allocation under Ind AS 103
- Transfer Pricing with reference to financial instruments
- Valuation for the purpose of FEMA, Companies Act and Rule 11A of Income Tax
Our team of experts has a deep understanding of regulatory requirements and can provide our clients with the support they need to achieve compliance. We use a variety of valuation methods and techniques.
We work closely with our clients to ensure that they have a clear understanding of the regulatory requirements and provide them with the support they need to achieve compliance.
2. Complex Mathematical ECL Model for NBFCs’
- We specialize in providing comprehensive ECL and MEF solutions in accordance with Ind AS 109. We study the existing ECL model, closely interact with the team, and provide guidance to improve the ECL model. We provide practical solutions to challenges faced in applying the best practices available in the industry. We assist the team in liaising with auditors. We provide appropriate documentation on the procedure that is in compliance with the Ind AS 109 requirements.
- We apply appropriate statistical models and choose appropriate variables that have a correlation with the historical ODR. We choose the appropriate granularity of portfolio and segmentation for the application of MEF. We provide appropriate future PIT PD based on the statistical model. We assist the team to liaise with auditors and provide appropriate documentation on the procedure adopted for the MEF assignment.
- We specialize in providing a comprehensive solution for ICAAP implementation and documentation, including liasion with RBI officials. We provide comprehensive support in creating stress testing templates and models.
3. Derivatives and Hedge Accounting Solutions
- We are experts in the valuation of derivatives (forwards, options, spreads, swaps, and exotics) including the identification and valuation of embedded derivative (including highly complex inflation based derivatives, convertibles, commercial prepayments, and term extension options).
- We use a variety of methods to determine the fair value of these instruments, and our in-depth analysis ensures that our clients have a clear understanding of their derivative holdings, enabling them to make informed decisions about trading or hedging.
- Help our clients prepare the hedge policy in line with the risk management policy. We help our clients document the hedging relationship that matches their risk management objectives and hedge strategy. We provide a hedging effectiveness testing report showing the prospective relationship between the hedging instrument and the hedged items.
- All accounting entries are provided on every valuation date, clearly mentioning the profit and loss account impact and the impact on Other Comprehensive Income based on effectiveness and other factors.
- We provide disclosures as per the requirements of the Accounting Standard. The disclosure requirements are significantly more complex for hedge accounting.
4. IFRS Advisory
Our advice covers a whole range of issues, ranging from merger accounting to financial instruments to restructuring and securitization. The firm provides comprehensive solutions for seamless transition to IFRS and assists in appropriate treatment and disclosures under IFRS.
Raghu Iyer Associates is a leading provider of IFRS advisory services. We offer a comprehensive range of services that help companies navigate the complexities of International Financial Reporting Standards (IFRS). We are committed to helping our clients achieve their financial reporting objectives. With a focus on quality and timely delivery, we offer tailored solutions to meet the specific needs of each client. Contact us to learn more about how we can help your business with our IFRS advisory services.
5. Audit and Assurance
- Our assurance and audit services are aimed at assisting stakeholders, who could either be lenders or investors. Moreover, these facilities aid organisations seeking to expand into international financial markets. Raghu Iyer Associates offers a panoptic range of services, including compilations, audits, and reviews. Such services facilitate an organisation with a deep understanding of the core of business growth.
- Our audit stratagem stresses an in-depth comprehension of the client’s commercial ideology, human resources, and operating systems. Additionally, our audit approach incorporates ideal practices that are customised in accordance with the capacity of an organisation. Complicated issues like International Financial Reporting US GAAP will easily be resolved with our thorough understanding of regulations and practice.
- Assistance in the preparation of the Sustainability report – Business Responsibility Reporting and Integrated Reporting
- Reporting on various parameters like Intellectual Capital, Natural Capital, Financial Capital, Social Capital, and Organisational Capital.
6. FEMA Advisory
- India’s ease of doing business and simplifying cross-border transactions across the world with stringent reporting made RBI to ease the FEMA rules and regulations which will attract global companies to extend their relationship with India.
- We cater to the needs of our clients by guiding them through all cross-border transactions, commencing from the study of FEMA rules and regulations to the end of compliance with our energetic team.
7. Taxation and Corporate Advisory
Domestic Taxation
- We help our clients from initial registration to the filing of their periodic returns to complete their compliance. We also provide optimal solutions for complex transactions under the Income tax Act.
- Our hands-on experience in assessments helps our clients complete the assessments with the income tax office. Our enriched knowledge of appeals helps our clients present their case before the First Level of Authority and the Second Level of Authority.
- Our firm has a group of experienced team members who ensure that all the individuals including High Net-worth individuals and ex-pats or non-individuals, report their income to the Income Tax Department correctly.
International Taxation
- The determination of transfer pricing policy is an approach that brings certainty to inter-company transfer pricing and also mitigates transfer pricing exposure in advance for all. Therefore, prior to taking on any international transactions or specified domestic transactions with its associated enterprise, it is essential that the transaction be evaluated, structured, and planned specifically considering the tax impact.
- Our expertise in international taxation helps our clients plan and evaluate the tax effects on important business decisions.
Indirect Taxation
We also provide Indirect taxation services, which include:
- Initial registration, filing of periodic returns, and compliances
- Advice on effective tax planning for complex business structures under Goods and Service Tax (GST)
Corporate Advisory
We provide corporate advisory services, which include:
- Designing entry strategies from a tax and regulatory perspective
- Tax planning for corporate restructuring, amalgamation, demerger, slump sale, divestures, and other major corporate moves
- Tax planning strategies for profit and dividend repatriation
- Advising on withholding tax obligations on payments.