Derivatives valuation (AASB139 financial instruments)
The need for a derivatives valuation An exploration and mining company had funded a significant portion of its pre-IPO development costs via multiple series of converting or convertible instruments (mezzanine debt/equity) over several years. As an unlisted public...
Market value for small business retirement exemption
The need for a small business retirement exemption Peloton is frequently invited to assist tax advisers and lawyers when a small business owner contemplates a sale of the business – prompting consideration of the small business retirement exemptions in the Income Tax...
Unlisted equity valuation reporting (AASB1056 superannuation entities)
The need for unlisted equity valuation reporting Direct investment in unlisted infrastructure has become a staple of long-term investors (such as large domestic super funds and a small number of ASX-listed vehicles) over the last two decades and can represent as much...