To prepare a forecast must be realistic and achievable. The assumptions need to be supported by factual information such as historical information, current factual information or publicly available forecast.
Although judgement is usually required, it must be realistic and convincing.
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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