Stay clear on mindThomas TsangJul 13, 20191 min readWe have to keep our mind fresh and clear when dealing with issue. Always refer to the theory to avoid doubt and confusion.
Enterprise valueIn business valuation, enterprise value is the value of the business. It includes any intangible assets not booked such as goodwill,...
Walk through in auditTo perform walk through in audit with the objective to ascertain the audit assertions. We need to understand the control or process in...
Fair value measurement after initial recognition of investment in equity instrumentsPer 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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