Fair Value, Revalued: Rebuilding the Valuation Process for CIRP
The Association of Insolvency Professional Entities (AIPE) is pleased to present Issue 30 of the AIPE Newsletter, covering key developments in India’s insolvency and restructuring ecosystem from 1–15 August 2026.
The latest issue focuses particularly on the IBBI’s 2026 overhaul of the valuation framework under the Corporate Insolvency Resolution Process (CIRP) and its implications for insolvency professionals, valuers, creditors and other stakeholders.
Key Highlights
IBBI’s Valuation Reform
The issue examines the redefinition of “fair value”, moving beyond isolated asset valuation towards an enterprise-wide approach that recognises tangible and intangible assets and their underlying synergies.
A New Dual-Valuer Framework
The newsletter explores the procedural changes introduced for CIRP valuations, including independent sets of registered valuers, asset-class-specific valuation, physical verification and the mechanism applicable where valuations diverge significantly.
Judicial Developments
Issue 30 brings together significant Supreme Court, NCLAT and NCLT decisions dealing with limitation, Section 14 moratorium, CoC commercial wisdom, resolution-plan finality and implementation.
CIRP & Resolution Tracker
The issue tracks significant resolution developments across real estate, hospitality, renewable energy and other sectors, alongside key insolvency data published by IBBI.
Knowledge & Practice Corner
The newsletter also provides practical guidance on navigating the new valuation regime, including documentation, physical verification, valuer panels and the distinction between fair value and liquidation value.
Special Feature: From Dialogue to Action
This issue also features AIPE’s continued efforts towards strengthening India’s restructuring ecosystem, including a special feature on its national convention, “Redefining India’s Restructuring Ecosystem,” held on 13 June 2026 at Pradhanmantri Sangrahalaya, New Delhi.
The convention brought together stakeholders from across the insolvency and restructuring landscape to discuss the future direction of India’s insolvency framework, institutional capacity, technology, stakeholder coordination, value maximisation and sustainable restructuring.
Read Issue 30
Stay informed on the latest developments in IBC, insolvency law, restructuring, valuation and judicial trends.
AIPE – Association of Insolvency Professional Entities
