IFRS 13 fair-value property valuation in Morocco — a report your auditor will accept

RICS Red Book Global Standards 2025 valuation, structured to support IFRS 13 fair-value assessments for listed companies, subsidiaries of foreign groups, and audit teams. Level-3 asset valuation, sensitivity analysis, transparent audit trail, up to 30 days of post-delivery Q&A support.

Why IFRS 13 fair value needs a proper valuation, not a desktop estimate

IFRS 13 defines fair value as the price that would be received to sell an asset in an orderly transaction between market participants at the measurement date. For real estate held at fair value (IAS 40 investment property) or under the revaluation model (IAS 16 property, plant and equipment), the measurement must be defensible under audit review — which means documented, transparent, sensitivity-tested, and produced by a professional whose credentials can be verified.

Moroccan real estate typically falls under Level 3of the IFRS 13 fair-value hierarchy: observable market inputs are limited (few active markets for offices, industrial, hotels), so significant valuer judgment is required. That's where the RICS Red Book framework does most of the work: it structures how comparables are selected, how adjustments are made, how the income approach is applied, and how sensitivities are disclosed — in a way auditors recognise.

What our IFRS 13 deliverable includes

• Fair value determination per IFRS 13 § 24, using Market Approach and Income Approach where relevant; Cost Approach as cross-check for specialised assets (VPS 3 of the Red Book).
• Fair-value hierarchy classification (Level 1, 2 or 3) with justification of the level assigned and disclosure of significant unobservable inputs.
• Sensitivity analysis on the key value drivers (rent, cap rate, occupancy, cost inputs, exit yield) — the range presentation IFRS 13 § 91-99 disclosures need.
• Basis of value statement — Fair Value per IFRS 13, cross-referenced with the Red Book's definitions.
• Highest and best use analysis where relevant (IFRS 13 § 27-30), particularly for underdeveloped assets.
• Audit trail — every input traceable to source, every assumption documented, every calculation reviewable.
• Signed MRICS report — English primary, French translation aligned, MRICS registration verifiable independently.
• Q&A support — up to 30 days included for internal finance teams and audit reviewers.

Who we work with on IFRS 13 mandates

Pricing — starting fees