Valuation for impairment testing (AASB136)

Valuation for impairment testing (AASB136)

The need for valuation impairment testing Purchased goodwill reflected on the balance sheet of an ASX company is required by AASB136 to be recorded at an amount which is no more than recoverable amount. The goodwill of each Cash Generating Unit [“CGU”] must be...
Valuation for impairment testing (AASB136)

Executive long term incentive plan (AASB2 Share based payment)

The need for an executive long term incentive plan Each year, an ASX300 company offers an executive long term incentive plan [“ELTIP”] to its senior executive team as part of their remuneration package. This is commonplace and ELTIP is one of three remuneration...
How to create equity value in the face of uncertainty

How to create equity value in the face of uncertainty

Equity value is a top priority when buying a new business, investing in a new project or starting a new venture. And right now, our economies and capital markets confront endless uncertainties. Uncertainties come in different shapes and sizes. Some are so obvious that...