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Enterprise value
In business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...
Thomas Tsang
Mar 81 min read
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Walk through in audit
To perform walk through in audit with the objective to ascertain the audit assertions. We need to understand the control or process in...
Thomas Tsang
Feb 251 min read
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Fair value measurement after initial recognition of investment in equity instruments
Per FRS 109, para 5.1.1, financial assets such as equity instruments shall be initially measured at fair value. And subsequently measured...
Thomas Tsang
Sep 12, 20241 min read
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Timing for impairment test on goodwill
In Singapore FRS 36, paragraph 96 ”The annual impairment test for a cash-generating unit to which goodwill has been allocated may be...
Thomas Tsang
Jun 17, 20241 min read
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