Thomas TsangFeb 12, 20211 min readChinese New YearWishing all a prosperous year of Ox.Plan ahead, you can control towards success.
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...
Timing for impairment test on goodwillIn Singapore FRS 36, paragraph 96 ”The annual impairment test for a cash-generating unit to which goodwill has been allocated may be...
Prior year errorWhen 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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