Business Valuation: Key Points for the AC
While the concept of “fair value” has been around for decades, it has only recently been highlighted in financial reporting. With standards such as IFRS 9 – Financial Instruments and IFRS 13 – Fair Value Measurements, fair value accounting has become a key accounting concept that represents a significant shift in the way we look at financial reporting. However, being too conservative or overly optimistic in applying valuation to a company's assets could lead to undesirable consequences and erode stakeholders’ value.
This session will cover some of the key fair value concepts that Audit Committees and independent directors need to be aware of, so that they will be equipped to provide independent views on board decisions.
In addition to fair valuation for financial reporting, the session will also explore the basis of values for other purposes, from a transaction perspective, including acquisitions, divestitures, interested person transactions, reverse takeovers, and significant investments. Key considerations for independent directors to make critical decisions on transaction valuations will be also discussed.
CPD Hours : 2
| SID Member: |
S$60.00 (excl. GST) |
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S$64.20 (incl. GST) |
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| Non-SID Member: |
S$90.00 (excl. GST) |
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S$96.30 (incl. GST) |
SID Corporate Member may utilise their complimentary vouchers.
Terms and Conditions for SID Courses/Events
Online registration not available.