FRS116 Leases requires lease to discount at incremental borrowing cost rate. The rate should be in similar terms of a similar transaction in similar economic environment. That is in country, currency of the underlying assets being transacted. It is hypothetical that the lease were transacted. It was not how you can finance the lease by yourself.
Under US GAAP, the carrying amount of the assets is compared to the undiscounted future cash flow of the assets generated. If the amount of undiscounted cash flow is highr than carrying amount, no im
When apply discount on lack of marketability (DLOM) and lack of control (DLOC) on enterprise value (EV), it is a multiple of EV x (1-DLOM) x (1-DLOC). But apply the discount on Equity value would lowe
In accordance with SFRS109, investment in equity instruments must be subsequently measured at fair value. In limited circumstances, cost represents the best estimate when recent information not avail