ReaConsult — Expert Immobilier Certifié RICS au Maroc
IFRS & OPCI

Do you produce IFRS 13 fair value reports for OPCI and listed companies?

Yes — we produce annual IFRS 13 Level 3 fair value reports for Moroccan OPCI funds, listed real estate companies and corporates. Our methodology and documentation meet AMMC requirements and are accepted by the Big Four auditors.

Full answer

IFRS 13 fair value work is one of our core offerings. We serve Moroccan OPCI funds, listed real estate entities, corporates with investment property, and audit firms requiring third-party valuation evidence. **Our IFRS 13 package includes:** 1. Annual portfolio revaluation (typically December year-end) 2. Asset-by-asset fair value (Level 3 methodology) 3. Three-approach cross-check per asset (market, income, DCF or cost) 4. Sensitivity analysis (cap rate ±25 bps, growth ±50 bps, discount rate ±50 bps) 5. Methodology disclosure ready for financial statement notes 6. Evidence pack for auditor review 7. Call with audit team to walk through findings **AMMC compliance** — we align with AMMC circulars on OPCI governance, including: - Independence requirements - Valuer rotation (every 5 years) - Methodology consistency - Disclosure quality **Big Four coordination** — we work alongside PwC, Deloitte, EY, KPMG and independent auditors in Morocco, providing additional evidence or responses as needed. **Pricing** — IFRS 13 work priced per asset, with volume discounts for portfolios > 10 assets. Contact us for a scope-specific quote.

Need a property valuation?

RICS Red Book report · accepted by every Moroccan bank · free quote within 24h.

Request a quote
← Back to FAQ
Devis rapideContactez-nous