ISO 9001 Certified in Valuation Advisory

ISO 9001 Certified in Valuation Advisory

HKFRS 9

Discussion on Using International Default Statistics for ECL Assessment of “Other Receivables” in Hong Kong / PRC

Categories: ECL Assessment, Financial Reporting IFRS HKFRS|Tags: , , , |

The Key Points to Note if Your PDs are Derived from International Credit Rating Agencies Annual Default Study

Valtech’s valuation completed ECL for a Hong Kong-based media company

Categories: ECL Assessment|Tags: , , , |

We invested a significant amount of time in identifying suitable market benchmarks to determine loss rates for these counterparties. Given the diverse nature of these counterparties, including differences in industry, nature, and size, our team faced challenges in developing a systematic approach to derive objective results.

Common Problems and Deficiency in Expected Credit Loss Evaluation (ECL) ASC 326 IFRS 9

Categories: Business Valuation, Financial Reporting IFRS HKFRS, IPO / Pre-IPO Case|Tags: , , , , |

One common error in expected credit loss (ECL) evaluation is the failure to adequately consider forward-looking information. ECL estimation requires assessing not only historical data but also future expectations and economic conditions. Failing to incorporate forward-looking information can lead to an underestimation or overestimation of credit losses.

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