For company incorporated in Singapore with limited liabilities in share, the shares issue must be paid up if the terms determined as such. The share capital shall be paid in cash or otherwise in cash. There must be paid up capital of the company. It shall refer to the constitution of the company for share issue and amount of capital.
in case of capital on call, the shareholder shall pay the capital upon call.
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
In contract revenue to recognise using input method, one of the key audit procedures is to ascertain the budgeted cost of the project contract is reasonable. We need to test the underlining assumptio