HKFRS/IFRS 16 – Lease – Impact on Valuation and Discounted Cash Flow

2021-01-27T08:11:00+00:00January 27th, 2021|Categories: Business Valuation, Financial Reporting IFRS HKFRS|Tags: , , |

Lessees no longer make a distinction between finance leases and operating leases. All material leases will be treated as finance leases. The lessees will now recognize interest cost and depreciation of the leased asset, rather than operating lease expenses.

Goodwill: potential directions of development

2020-07-15T08:40:18+00:00July 15th, 2020|Categories: Business Valuation, Financial Reporting IFRS HKFRS|Tags: , |

The staff of Hong Kong Institute of CPAs and the staff of Accounting Standards Board of Japan (ASBJ) published a research paper (RP), Goodwill: Improvements to Subsequent Accounting and an Update of the Quantitative Study in March 2020. We would like to highlight some interesting findings from the paper: A steady increase in

Expected Credit Loss Assessment

2020-03-25T17:19:34+00:00March 25th, 2020|Categories: Financial Instruments, Financial Reporting IFRS HKFRS, Valtech Insights|Tags: , |

Many companies still struggle in how to fulfill the requirement to consider forward looking information in the expected credit loss adjustment. Let’s recall the standard’s requirement on this matter.

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