Jan 1, 2021
Loading...
seen from Germany
seen from United States
seen from United States
seen from Germany
seen from Belarus
seen from Singapore
seen from United States
seen from United States
seen from China
seen from Germany
seen from China
seen from United Kingdom
seen from United States
seen from United States
seen from United Kingdom
seen from United States
seen from United States
seen from United States
seen from Malaysia
seen from Argentina
Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.
Free to watch • No registration required • HD streaming
The implications on business valuations centres around current impact faced and the uncertainty of the likely future impact of COVID-19 on the business earnings and cash flow generation capabilities and also the timing of the recovery from the impact of COVID-19 on businesses.
The pandemic COVID-19 outbreak and subsequent lockdown has severally affected global economies which has resulted in business disruption, volatility and significant fall in revenue of the companies worldwide. Valuers while doing valuation for financial reporting or other purposes are required to take impact of this significant global event and arrive at fair value after due consideration of various factors affecting the same.
Indian Accounting Standard (Ind AS) 113
Indian Accounting Standard (Ind AS) 113
Ind AS 113 is a dedicated standard on Fair Value Measurement (FVM). In the previous blog, we had discussed about “Origination of Ind AS and its Convergence with IFRS[n1] ”. In this blog, key concepts, basic assumptions, fair value hierarchy and the various techniques prescribed by Ind AS 113 for FVM.
What actually is FAIR Value (FV)?
As defined “The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date”.
What is an orderly transaction?
A transaction that assumes: Exposure to the market for a period before the measurement date to allow for marketing activities; that are usual and customary for transactions involving such assets or liabilities; it is not a forced transaction (eg. a forced liquidation or distress sale).
#IncrementalBorrowingRate Read our latest article where we discussed requirements for determining the discount rate according to the new lease accounting guidance, with a focus on determining the Incremental Borrowing Rate (IBR).
https://www.proxcel.in/blog/understanding-incremental-borrowing-rate/
May God Ram keep lighting your path of success and may you achieve victory in every phase of life. Happy Dussehra! . . .
#diwali #india #durgapuja #festival #dussehraspecial #happydussehra #indianfestival #festive #dussehrawishes #valuation
Anya is live and ready to show you everything. Watch her strip, dance, and perform exclusive shows just for you. Interact in real-time and make your fantasies come true.
Free to watch • No registration required • HD streaming
May Goddess Durga shower you with her choicest blessings. A very Happy Durga Puja to you and your loved ones.
Please check the below link to read the same: https://www.linkedin.com/feed/update/urn:li:activity:6706883166080118784/
Read article on Implications of COVID on Financial Reporting Valuations