Impairment test under US GAAP
Under US GAAP, the carrying amount of the assets is compared to the undiscounted future cash flow of the assets generated. If the amount...
Impairment test under US GAAP
Discount on enterprise value
Equity instrument
Budget cost in contract using input method
Change in PPE from cost model to revaluation model
Financial assets classified from current to non-current
ESOS
Revenue recognise over time
Subsequent event for next financial year
Accounting for equity instruments
Completeness of FX gain in money changer or payment service
Accounting is crucial
Completeness and cut off
Remeasurement of lease
Non compliance with laws and regulations
Accountant’s report for solicitor
New ACRA Code
Forecast
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