Search found 11 matches

by Mau
15 Feb 2023, 16:29
Forum: IFRS-related topics
Topic: Report template/sample to communicate goodwill mpairment test outcome to client
Replies: 6
Views: 997

Re: Report template/sample to communicate goodwill mpairment test outcome to client

This is noted. Thank you Marek. I am undoubtedly gaining knowledge from this community day-by-day.
by Mau
15 Feb 2023, 09:55
Forum: IFRS-related topics
Topic: Report template/sample to communicate goodwill mpairment test outcome to client
Replies: 6
Views: 997

Re: Report template/sample to communicate goodwill mpairment test outcome to client

Hi, Following an example in your writ-up below in computing carrying amount of a CGU. In my own case, I want to ask if LOAN RECEIVABLE qualifies to be part of CGU figure? https://ifrscommunity.com/knowledge-base/value-in-use-impairment/#ias_36_example_simple_impairment_test_of_CGU_based_on_value_in_...
by Mau
14 Feb 2023, 20:28
Forum: IFRS-related topics
Topic: Report template/sample to communicate goodwill mpairment test outcome to client
Replies: 6
Views: 997

Report template/sample to communicate goodwill mpairment test outcome to client

Hello wonderful people. I want to check if anyone could help with sample/template for communicating outcome of goodwll impairment test to client. Thanks
by Mau
06 Feb 2023, 16:35
Forum: IFRS-related topics
Topic: Accounting for repayment of loan principal, current tax payable in DCF valuation analysis
Replies: 8
Views: 1269

Re: Accounting for repayment of loan principal, current tax payable in DCF valuation analysis

Dear Marek, I want to test for goodwill impairment. I am valuing a CGU. Thank you.
by Mau
05 Feb 2023, 23:21
Forum: IFRS-related topics
Topic: Accounting for repayment of loan principal, current tax payable in DCF valuation analysis
Replies: 8
Views: 1269

Re: Accounting for repayment of loan principal, current tax payable in DCF valuation analysis

Thanks. I mean how would they be treated in deriving free cash flow in a DCF model? Would these be added, deducted or they should be ignored?
by Mau
03 Feb 2023, 23:47
Forum: IFRS-related topics
Topic: Accounting for repayment of loan principal, current tax payable in DCF valuation analysis
Replies: 8
Views: 1269

Accounting for repayment of loan principal, current tax payable in DCF valuation analysis

Hi great minds.

What is the appropriate way to account for repayment of principal loan and current tax payable in a DCF valuation analysis.

Cheers.
by Mau
01 Feb 2023, 17:31
Forum: IFRS-related topics
Topic: Consider or do not consider deferred tax asset/liability in calculating changes in working capital for VIU calculation
Replies: 4
Views: 1626

Re: Consider or do not consider deferred tax asset/liability in calculating changes in working capital for VIU calculati

Thank you Marek.

For instance I see deferred tax asset classified under current assets on the SoFP. I think (but not sure) it should form part of working capital definition.
cheers.
by Mau
01 Feb 2023, 15:50
Forum: IFRS-related topics
Topic: Consider or do not consider deferred tax asset/liability in calculating changes in working capital for VIU calculation
Replies: 4
Views: 1626

Consider or do not consider deferred tax asset/liability in calculating changes in working capital for VIU calculation

Greetings Marek and all.

I want to clarify if deferred tax asse/liability should be considered in determining changes in working capital while calculating free cash flow for VIU determination in order to test for impairment?

Thanks.