Be alert to standardThomas TsangMar 26, 20191 min readBe alert to the requirements of standards. Don’t be fast only.
Enterprise valueIn business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...
Walk through in auditTo perform walk through in audit with the objective to ascertain the audit assertions. We need to understand the control or process in...
Fair value measurement after initial recognition of investment in equity instrumentsPer FRS 109, para 5.1.1, financial assets such as equity instruments shall be initially measured at fair value. And subsequently measured...
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