Ascent Partners

Real Estate

Property, plant and equipment valuation across portfolios and developments.

Sector drivers

  • Interest-rate and capitalisation-rate shifts
  • Revaluation and impairment cycles
  • Lease-accounting and reporting demands

Typical assets & workflows

  • Investment property
  • PP&E and owner-occupied property
  • Development land and projects

Standards & regulation

  • HKAS 40 / HKAS 16 and IFRS 13
  • HKIS / RICS guidance
  • IVS 2025 (market, income, cost approaches)

Key measures

  • Capital values and yields
  • Occupancy and lease profile
  • Revaluation surplus / deficit

Our approach

We value property using market, income and cost approaches per HKIS/RICS and IVS 2025, with cash-flow and capitalisation-rate assumptions documented for financial reporting.