For start up, they need seed funds to develop their new ideas into a successful business. The key is how much would you new idea worth. It is a believe in success and how much it believe you can grow to a sustainable size and provide a expected return to the seed funds inventor.
Per FRS 109, para 5.1.1, financial assets such as equity instruments shall be initially measured at fair value. And subsequently measured...
In Singapore FRS 36, paragraph 96 ”The annual impairment test for a cash-generating unit to which goodwill has been allocated may be...
When there was a judgement made in prior year without concrete evidence of support. The audit should have qualified it. When in...
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