Guide to Valuation Examination - Theory with MCQs (Asset Class - Securities or Financial Assets)

As per syllabus prescribed by IBBI, w.e.f. 1-7-2022
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Description
The Companies (Registered Valuers and Valuation) Rules, 2017 have been notified on October 18, 2017. Vide notification dated October 23, 2017, the Ministry of Corporate Affairs has delegated the powers and functions pertaining to Registered Valuers, as mentioned in Section 247 of the Companies Act, 2013, to the Insolvency and Bankruptcy Board of India (IBBI). Valuation examination has been mandated under section 247 read with sections 458 and 469 of the Companies Act, 2013 as a pre- requisite to be a registered valuer. The Valuation Examination is conducted for three asset classes: namely, Plant and Machinery, Land and Building, and Securities or Financial Assets. Examinations are held on MCQ basis. The IBBI prescribed the syllabus which started from 31-3-2018. In pursuance of rule 5(3) of the Companies (Registered Valuers and Valuation) Rules, 2017, the IBBI, being the Authority, published new syllabus and format of the 'Valuation Examinations' to be conducted from 1st July 2022. This book is written according to this new syllabus.
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Contents
Chapter 1   - Macroeconomics
Chapter 2   - Finance and Financial Statement Analysis
Chapter 3   - Professional/Business Ethics and Standards
Chapter 4   - General Laws
Chapter 5   - Financial Reporting under Indian Accounting Standards (Ind AS)
Chapter 6   - Overview of Valuation
Chapter 7   - Valuation Approaches
Chapter 8   - Valuation Application
Chapter 9   - Judicial Pronouncements on Valuation
Chapter 10 - Case Studies
Chapter 11 - Self-Test Questions
Chapter 12 - Model Question Paper Issued by IBBI (Current Syllabus, 2022)
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Author Details
Swaraj Kumar Pandab, commonly known in the academic circle as S.K. Pandab, completed his High School from Bilana Sahayoga High School in Bhadrak District of Odisha. He got his Master degree in Commerce and LL.B degree from the University of Calcutta. He also passed the final examination conducted by the Institute of Company Secretaries of India and is an associated member of the Institute. He worked as Company Secretary in the RP-Sanjiv Goenka Group controlled companies in Kolkata for a long time and is now enjoying a peaceful retired life. In academics, he has been associated with teaching as guest lecturer in colleges for more than twenty years; guided the students in professional coaching classes of CA, CS, CMA and also associated with few premier Institutes of India in many other ways. With both academic and corporate experience, he has authored more than thirty five books covering text books, MCQs, solution books. guide books, etc. for class XI-XII in Commerce, B.Com, CA, CS, CMA, MBA, Insolvency Examinations and other professional examinations including one comprehensive book of Companies Act, 2013 and the Rules made thereunder. Revised editions of some of the books have gone upto 19th edition. Scripts of several other books are also in the pipeline for publication in the coming years.