In group restructuring under common control, the investments costs usually by way of new issue of shares in consideration for the issued share capital of the subsidiary. This is to avoid gain or loss resulted from restructuring.
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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