It is requirement under SFRS109. Trade receivable to apply simplified approach by using provisional matrix to compute the expected credit loss. We usually based on past 2 to 5 years historical data or information and adjusted with forward looking information.
it involves a judgement in the computation.
In business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...
To perform walk through in audit with the objective to ascertain the audit assertions. We need to understand the control or process in...
Per 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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