Real cases
Examine regulatory findings, enforcement decisions and reporting challenges — with the facts and context that matter.
CASE-BASED LEARNINGAN INDEPENDENT VALUATION PUBLICATION
Real cases.
Technical insights.
Better valuations.
Go beyond the standards. Explore the decisions, assumptions and regulatory findings that shape valuations in practice.
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THE VALUATION FILES / EST. 202601 / ANALYSE02 / UNDERSTAND03 / APPLYSCROLL TO EXPLORE ↓
THE EDITORIAL APPROACH
Built for people who
work with valuations.
Technical depth without unnecessary complexity. Each edition turns source material and real-world examples into clear, useful professional learning.
Technical insights
Unpack IFRS requirements, valuation methodologies, forecasts, discount rates and key judgement areas.
METHODOLOGY & STANDARDSPractical lessons
Translate technical findings into questions, considerations and takeaways for valuation and audit work.
FROM THEORY TO PRACTICETVF / SERIES 001▂▅▇▃▆▂▅
∑36
AN ORIGINAL EDUCATIONAL SERIES
THE
IMPAIRMENT
FILES.
IAS 36THE VALUATION FILES
INTRODUCING OUR FIRST SERIES
The Impairment
Files.
Where accounting standards meet real-world judgement.
Our opening series explores impairment testing under IAS 36 through regulatory thematic reviews, enforcement cases and the valuation decisions behind them.
Value in use & FVLCDCash flow forecastsDiscount rates & growthHeadroom & sensitivities
Get notified of the launch Series in preparation. Release dates to be announced.
WHAT TO EXPECT
Designed for
curious professionals.
Content that respects your time and rewards your attention.
01 — LISTEN
Audio briefings
Clear, engaging breakdowns of complex valuation and financial reporting issues.
02 — READ
Case notes
Concise summaries of what happened, the technical issue and the lessons to carry forward.
03 — LEARN
Deep dives
Structured educational collections on selected accounting and valuation topics.
STAY INFORMED
Good judgement
starts with better insight.
Be first to hear about new case studies, audio episodes and future learning collections.
THE VALUATION FILES / MAILING LIST
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ABOUT THE PUBLICATION
The Valuation Files is an independent educational initiative for valuation professionals, auditors and finance specialists. We study real cases and public source material to make technical learning more accessible, relevant and actionable.