Submitted By: Shweta Verma
Valuation Standards for the purpose of valuation conducted under the Insolvency and Bankruptcy Code, 2016.
One of the objectives of the Insolvency and Bankruptcy Code, 2016 (“the Code”) is the maximisation of value of assets of the corporate debtor (CD) in a time bound manner. Valuation of the CD serves as a critical input for evaluation of resolution plans and facilitates informed decision-making by stakeholders, including the committee of creditors, resolution applicants, and adjudicating authorities. Therefore, transparent, objective, and credible valuation of assets of the CD is fundamental to the effective functioning of the insolvency framework
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