AASB 2 deals with the accounting treatment of equity-settled share-based payment transactions. We assist clients by estimating the fair value of employee share options, restricted shares, and/or other equity instruments used as compensation. We apply valuation techniques to determine the appropriate expense recognition for these transactions, which helps clients comply with accounting rules.

AASB 3 outlines the accounting treatment when an entity acquires control over another business. Here we help clients by conducting detailed valuations of the acquired assets, liabilities, and non-controlling interests. By accurately assessing the fair value of these components, clients can record the business combination at the appropriate value, avoiding potential over- or under-valuation issues.

AASB 13 establishes guidelines for measuring fair value when it is required or permitted by other accounting standards. We are experts in fair value estimation, employing various valuation techniques and market-based data to assess assets and liabilities. Providing transparent and reliable financial information helps clients comply with fair value reporting requirements.

AASB 136 prescribes the procedures for assessing and recognising impairment of assets. We assist clients by performing impairment tests, which involve comparing the carrying amount of assets to their recoverable amounts. Our expertise in valuing assets helps clients identify potential impairment losses and adjust their financial statements accordingly.

International Financial Reporting Standards (IFRS) encompass a broad set of accounting principles. We support clients in complying with specific IFRS requirements, such as IFRS 9 (Financial Instruments) and IFRS 15 (Revenue from Contracts with Customers); by accurately valuing financial instruments, revenue streams, and other elements, clients can meet IFRS standards effectively.

United States Generally Accepted Accounting Principles (US GAAP) have their unique accounting standards and rules. We have deep experience performing valuation reports to aid clients in adhering to US GAAP requirements.