Asset Valuation

Baker Tilly Kosovo is an accredited business appraiser, having the training and expertise required to provide defensible and accurate business valuation reports, including valuing assets and immovable property; all in accordance to the Central Bank Regulations and Ministry of Finance of Kosovo.   

IAS 36 — Impairment of Assets

At the end of each reporting period, an entity is required to assess whether there is any indication that an asset may be impaired (i.e. its carrying amount may be higher than its recoverable amount). IAS 36 has a list of external and internal indicators of impairment. If there is an indication that an asset may be impaired, then the asset's recoverable amount must be calculated. [IAS 36.9]

Baker Tilly Kosovo offers transparent analysis, taking into consideration influences from the outside; with understandable processes which consider the past, present, and future variables.

Our Partners Leke Musa and Lulzim Berisha, are licensed and certified experts, licensed by the Board of Valuators of the Ministry of Finance and Central Bank. 

Knowing the true value of your assets could highlight potential savings, help manage risks, and also increase potential investors.

Why is it important to have an up to date valuation?


  • Helps create a realistic forecast of future developments which increases the future earning potential of an asset
  • Makes accurate calculation of tax dues possible
  • Increases transparency
  • Helps demonstrate the direction the business is heading
  • Projects which have allocated and identified their risk effectively are favored by investors as this increases the chance of investors getting a higher return on their investment.