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Last update 09/01/2020 For any given asset, the value to the business (current costs) basis of measurement tries to answer the question: How much worse off would the business be if it were deprived of it? The answer, as a rule, is given by the asset’s replacement cost. For a liability, value to the business … Read more

Last update 30/09/2019 The value in use of an asset or liability (many times called fulfilment value for liabilities) is the discounted value of the future cash flows attributable to it. However, as cash flows are generated by businesses, or by units within businesses, rather than by individual assets, value in use is a basis … Read more

Last update 18/11/2019 Value a business in emerging markets, is giving rise to some special accounting perks, here are the explanations… The emerging economies in Asia and South America continue experience strong growth over the coming decades. Over the long term, many analysts see China and India moving into the ranks of the world’s largest … Read more

Last update 26/11/2019 Valuation techniques used under the three valuation approaches is a complete overview of valuation techniques useable under IFRS 13. The following are examples of different valuation techniques used under the three valuation approaches (Market approach, Income approach and Cost approach), and examples of common usage of those techniques. Market approach Technique Examples … Read more

Last update 22/12/2019 Valuation of unquoted equity instruments – The three valuation approaches and techniques described in IFRS 13 are: Market approach,  Valuation of unquoted equity instruments Income approach, Adjusted net asset method. IFRS 13  does not prescribe a specific valuation technique, but encourages the use of professional judgment together with consideration of all facts and … Read more

Last update 26/11/2019 Valuation of shares and the enterprise shows the calculations of the valuation of a company through the valuation of its shares (or shareholders’ equity) or of the enterprise (shareholders’ equity minus excess liquidity plus third party debt). The Discounted cash flow calculation method is an income-based approach to valuation that is based … Read more

Last update 18/11/2019 In Valuation of Intangibles on Acquisition a lot of practical examples are shown to be used as a tool of reference when challenging a valuation in real life. Topics hide THE CASE: Shockwave Corporation THE CASE – Historical Operating Results THE CASE – Acquisition Forecast THE CASE – Background Information THE CASE … Read more

Last update 26/11/2019 Valuation of a machine to be held and used in the Business shows the valuation premises for a machine live in production. An entity acquires a machine in a business combination. The machine will be held and used in its operations. It was originally purchased by the acquired entity from an outside … Read more

Last update 03/12/2019 Unspecified additional software products – As part of a contract with a customer, a software entity may license software today and promise to deliver unspecified additional software products in the future. For example, the software entity may agree to deliver all new products to be introduced in a family of products over … Read more

Last update 23/12/2019 Uniform accounting policies for consolidation – For IFRS, the parent company and its subsidiaries must have and apply uniform (i.e. the same) accounting policies. If not, appropriate adjustments are made when preparing the consolidated financial statements to ensure conformity. The extent and complexity of this exercise depend on the nature of the … Read more