April 08 2024
Salient points of the global internal audit standards
The New Standards... elevate quality from conformance to performance
MARCH
March 15 2024
Navigating Impairment Testing Challenges (Part 1 of 2)
As with all valuation exercise, impairment testing comes with its set of challenges and the understanding of IFRS 16 is one of the key components in avoiding a mismatch of expectations between you and your auditor. Read Part 1 of Navigating Impairment Testing Challenges to learn more.
March 14 2022
Global dealmakers 2022: M&A market update
A year for the record books as deals hit highest value in over a decade. As the global economy continues to recover into the third year of the COVID-19 pandemic, the market for M&A is maintaining its upward momentum, with no signs of slowing in 2022.
FEBRUARY
February 29 2024
Navigating Convertible Instruments for Business Fundraising
Convertible instruments are popular among startups when it comes to fundraising as they allow for risk and payoff terms that suit both the company and its investors. However, certain complex features may result in unexpected accounting and valuation implications. Read more to better understand the various forms of convertible instruments, and how you can navigate their complexities.
JANUARY
January 24 2024
Quantifying the impact of financial instruments enables management to better navigate through uncertainty
Why it is important to fully understand the implications of specific clauses in financial contracts on the company's cost of financing, gearing ratio, profit and loss, and various other aspects.
AUGUST
August 22 2023
Key Factors for Successful Cash-Free Debt-Free (“CFDF”) Deal Negotiations
In a merger or acquisition Cash-Free Debt-Free deal, the categorisation of cash-like and debt-like items can make a significant difference to both sides of the deal. Read more to find out why this is the case, what you should look out for, and when both parties should agree upon the categorisations.
August 15 2023
Understanding the Importance of a Net Working Capital Peg in Deal Negotiations
Understanding the Target company’s normalized net working capital in the context of a Merger & Acquisition transaction (“M&A”) is crucial. Read more to find out why and how you can make the most of this process.
JUNE
June 28 2023
Impact of Inflation on Valuation – from a valuer’s perspective
Over the past year, inflation has approached multi-decade highs in many countries prompting central banks across the world to adopt aggressive rate-hike regimes in order to keep up with ongoing inflationary pressures. Factors such as a tight labour market, strong consumer sentiment and pent-up demand built up during the pandemic will continue to drive inflation to remain sticky in the longer run.