{"id":4018,"date":"2015-12-08T17:14:57","date_gmt":"2015-12-08T15:14:57","guid":{"rendered":"http:\/\/www.investaura.co\/?p=4018"},"modified":"2025-03-17T10:51:55","modified_gmt":"2025-03-17T08:51:55","slug":"fixed-asset-valuation-fair-value-measurement","status":"publish","type":"post","link":"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/","title":{"rendered":"White Paper on Fixed Asset Valuation &#038; Fair Value Measurement"},"content":{"rendered":"<p>Investaura Management Consultants was engaged by a major telecom group to perform a <strong>comprehensive valuation on non-current assets<\/strong> in the telecommunications network operations run by the client in four countries.<\/p>\n<p><span class=\"Apple-style-span\" style=\"color: #333333;\">The revaluation was undertaken in compliance with the IFRS framework, in particular <strong>IFRS 13 (Fair Value measurement)<\/strong>, IAS 36 (impairment), IAS 16 (tangible non-current assets) and IAS 38 (intangibles).<\/span><\/p>\n<p>Whereas writing down non-current assets when their value is impaired is generally standard practice under GAAP, reflecting the concept of prudence, <strong>IFRS allows for a re-valuation to both sides<\/strong>, including marking non-current assets up to market. The basis for measurement is either the cost model (historical cost less accumulated depreciation), or the revaluation model (fair market value).<!--more--><\/p>\n<p><a href=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png\"><img data-attachment-id=\"4025\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/assets_under_ifrs_2\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?fit=1171%2C663&amp;ssl=1\" data-orig-size=\"1171,663\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"Assets_under_IFRS_2\" data-image-description=\"\" data-image-caption=\"&lt;p&gt;Landmark project for a telco in MEA: Fixed Asset Revaluation as per IFRS 13&lt;\/p&gt;\n\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?fit=300%2C169&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?fit=720%2C407&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-4025 size-full\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?resize=720%2C408\" alt=\"Assets_under_IFRS_2\" width=\"720\" height=\"408\" srcset=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?w=1171&amp;ssl=1 1171w, https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?resize=300%2C169&amp;ssl=1 300w, https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/Assets_under_IFRS_2.png?resize=1024%2C579&amp;ssl=1 1024w\" sizes=\"(max-width: 720px) 100vw, 720px\" data-recalc-dims=\"1\" \/><\/a> We were to perform agreed-upon procedures as set out later in the following sections with the purpose of:<\/p>\n<ul>\n<li>assessing the consistent implementation of Fair Value Measurement of non-current assets across the client\u2019s operations;<\/li>\n<li>updating the valuations of specific classes of non-current assets, as listed below; and<\/li>\n<li>ensuring compliance with the IFRS framework.<\/li>\n<\/ul>\n<p>The classes of non-current assets within the scope of this assignment were<\/p>\n<ol>\n<li>Real estate: land and building<\/li>\n<li>Towers: a)\u00a0as constructions and b)\u00a0as a &#8216;portfolio&#8217; (TowerCo business)<\/li>\n<li>Network assets (active, passive)<\/li>\n<li>Software licences (BSS, OSS)<\/li>\n<li>Operating and spectrum licences<\/li>\n<\/ol>\n<p>Of these, (1) were covered by CNC Property Valuation Services, a British real estate partner of Investaura; (2), (3), (4) and (5) were covered by Investaura.<\/p>\n<hr \/>\n<p><strong><em>About the authors<\/em><\/strong><\/p>\n<p><strong><img data-attachment-id=\"4040\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/pierreforwp\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/PierreForWP.png?fit=99%2C131&amp;ssl=1\" data-orig-size=\"99,131\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"PierreForWP\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/PierreForWP.png?fit=99%2C131&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/PierreForWP.png?fit=99%2C131&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4040 size-full\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/PierreForWP.png?resize=99%2C131\" alt=\"PierreForWP\" width=\"99\" height=\"131\" data-recalc-dims=\"1\" \/>Pierre Lurin<\/strong> is a Partner at Investaura Management Consultants. He brings 20 years of experience in the ICT industry, having worked with Analysys Mason, Siemens and Nokia before founding Investaura in 2008. Pierre focuses on Finance related topics in particular Corporate Finance, M&amp;A and Financial Performance Management. He can be contacted at pierre.lurin@investaura.de.<\/p>\n<p><strong><img data-attachment-id=\"4042\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/thomforwp\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/ThomForWP.png?fit=95%2C125&amp;ssl=1\" data-orig-size=\"95,125\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"ThomForWP\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/ThomForWP.png?fit=95%2C125&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/ThomForWP.png?fit=95%2C125&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4042 size-full\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/ThomForWP.png?resize=95%2C125\" alt=\"ThomForWP\" width=\"95\" height=\"125\" data-recalc-dims=\"1\" \/>Thomas Frisanco<\/strong> is an associate Partner at Investaura. He brings 20 years of telecoms experience, having worked on the vendor side (Alcatel, Siemens, NSN) as well as in consulting (Detecon International). He focuses on the MEA and Asian markets with M&amp;A transaction support, restructuring, performance improvement and revenue assurance. He can be reached at thomas.frisanco@investele.com.<\/p>\n<p><strong><img data-attachment-id=\"4043\" data-permalink=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/stefanforwp\/\" data-orig-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/StefanForWP.png?fit=95%2C127&amp;ssl=1\" data-orig-size=\"95,127\" data-comments-opened=\"0\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;}\" data-image-title=\"StefanForWP\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/StefanForWP.png?fit=95%2C127&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/StefanForWP.png?fit=95%2C127&amp;ssl=1\" decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-4043 size-full\" src=\"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/StefanForWP.png?resize=95%2C127\" alt=\"StefanForWP\" width=\"95\" height=\"127\" data-recalc-dims=\"1\" \/>Stefan Stanislawski <\/strong>is an associate Partner at Investaura. Stefan was the third person to join Analysys and played a major role in its growth from start-up into a globally respected advisory firm. Stefan has worked on projects to create the world&#8217;s fastest FTTH operator as well as planning of a 20,000 cabinet rollout. He is known for his integrity and clarity of thinking on the most complex problems and topics. He can be joined at stefan@venturateam.com.<\/p>\n<hr \/>\n<p>[download id=&#8221;5321&#8243;]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Investaura Management Consultants was engaged by a major telecom group to perform a comprehensive valuation on non-current assets in the telecommunications network operations run by the client in four countries. The revaluation was undertaken in compliance with the IFRS framework,&#8230; <\/p>\n<div class=\"more-link-container\"><a class=\"more-link\" href=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/\">Read More<\/a><\/div>\n","protected":false},"author":1,"featured_media":7910,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":[]},"categories":[83],"tags":[63,68,76,54,257],"jetpack_publicize_connections":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>White Paper on Fixed Asset Valuation &amp; Fair Value Measurement | Investaura<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.investaura.co\/wordpress\/2015\/12\/fixed-asset-valuation-fair-value-measurement\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"White Paper on Fixed Asset Valuation &amp; Fair Value Measurement | Investaura\" \/>\n<meta property=\"og:description\" content=\"Investaura Management Consultants was engaged by a major telecom group to perform a comprehensive valuation on non-current assets in the telecommunications network operations run by the client in four countries. 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The project was undertaken over a 3-month period and looked into $1bn of fixed assets in the following asset classes:\u00a0Land,\u00a0Building,\u00a0Towers, Telecoms equipment, Software, Spectrum and licences. The\u2026","rel":"","context":"In &quot;Investaura Solutions&quot;","img":{"alt_text":"FixesAssetsValuation","src":"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/FixesAssetsValuation.png?resize=350%2C200","width":350,"height":200},"classes":[]},{"id":858,"url":"https:\/\/www.investaura.co\/wordpress\/2011\/03\/are-vodafone-france-telecom-and-deutsche-telekom-stocks-underpriced\/","url_meta":{"origin":4018,"position":1},"title":"Are Vodafone, France Telecom and Deutsche Telekom stocks underpriced?","date":"March 31, 2011","format":false,"excerpt":"This article is the follow-up to a previous article entitled \u201eTime to dump your European service provider stocks?\u201c Over the period 2004-2010, we have seen that a number of big European stocks have been down a bit or a lot. This includes three big names in the market:\u00a0 Vodafone, France\u2026","rel":"","context":"In &quot;Stock valuation&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/2024\/07\/Business_Planning2.jpg?fit=1024%2C631&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":1689,"url":"https:\/\/www.investaura.co\/wordpress\/2013\/11\/investauras-network-operations-transformation-model-is-now-on-the-web\/","url_meta":{"origin":4018,"position":2},"title":"Investaura&#8217;s Network Operations Transformation model is now on the Web","date":"November 5, 2013","format":false,"excerpt":"Investaura\u00a0has released a white paper\u00a0re-visiting\u00a0the financial benefits of managed services and infrastructure sharing for telcos. Building on an initial discussion and review of the relevant approaches and options available, a top-down financial simulation model has been developed to analyse and quantify the benefits of alternative options available to communications service\u2026","rel":"","context":"In &quot;Investaura News&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.invest-aura.com\/wordpress\/wp-content\/uploads\/2010\/09\/NOTM.jpg?resize=350%2C200","width":350,"height":200},"classes":[]},{"id":1314,"url":"https:\/\/www.investaura.co\/wordpress\/2012\/05\/ibm-whitepaper-quotes-investaura-and-the-work-that-we-are-doing-to-reduce-service-provider-churn\/","url_meta":{"origin":4018,"position":3},"title":"IBM whitepaper quotes Investaura and the work that we are doing to reduce service provider churn","date":"May 5, 2012","format":false,"excerpt":"Investaura is pleased to appear in one of the most recent IBM whitepapers: \u00a0Harness the power of data and analytics to maximize the value of each customer [download id=\"3015\"] This excellent whitepaper highlights how mobile and fixed line telecoms service providers can leverage the data that they have about their\u2026","rel":"","context":"In &quot;Whitepaper&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/2024\/07\/Business_Planning2.jpg?fit=1024%2C631&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":5609,"url":"https:\/\/www.investaura.co\/wordpress\/2018\/02\/whitepaper-customer-product-costing-profitability-analysis\/","url_meta":{"origin":4018,"position":4},"title":"Whitepaper on Customer &#038; Product costing and Profitability analysis","date":"February 12, 2018","format":false,"excerpt":"Investaura is pleased to present its new whitepaper on Activity-Based Costing and Profitability Analysis, which provides a step-by-step roadmap for a successful implementation over a 5 week period. Service Costing has the reputation to be complicated and time-consuming to implement. It doesn't have to be so. Using the eTOM business\u2026","rel":"","context":"In &quot;Whitepaper&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/2024\/07\/Business_Planning2.jpg?fit=1024%2C631&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":2390,"url":"https:\/\/www.investaura.co\/wordpress\/2014\/03\/the-acquisition-of-whatsapp-by-facebook-too-expensive-or-too-cheap\/","url_meta":{"origin":4018,"position":5},"title":"The acquisition of WhatsApp by Facebook: too expensive, or too cheap?","date":"March 27, 2014","format":false,"excerpt":"Obviously the SMS business has been a cash-cow for mobile operators for close to 20 years now, and it was high time that something happens to shake-up the status quo. This seems to be exactly what the WhatsApp team has managed to do. No surprise that it didn't get unnoticed.\u00a0On\u2026","rel":"","context":"In &quot;Investaura Analysis&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.investaura.co\/wordpress\/wp-content\/uploads\/2024\/07\/Business_Planning2.jpg?fit=1024%2C631&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]}],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/posts\/4018"}],"collection":[{"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/comments?post=4018"}],"version-history":[{"count":30,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/posts\/4018\/revisions"}],"predecessor-version":[{"id":7807,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/posts\/4018\/revisions\/7807"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/media\/7910"}],"wp:attachment":[{"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/media?parent=4018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/categories?post=4018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.investaura.co\/wordpress\/wp-json\/wp\/v2\/tags?post=4018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}