IFRS and measuring fair value

Many International Financial Reporting Standards (IFRS) adopt fair value as the measurement basis or provide it as an accounting policy choice. However, in practice, estimating fair value can be challenging and requires specialist expertise.

We have a dedicated team combining financial reporting and valuation specialists who will provide you with high quality, expert advice on the following:

  • Financial instruments including the valuation of and accounting for: debt instruments; equity instruments; compound financial instruments; and embedded derivatives.
  • Business combinations including the valuation of and accounting for: intangible assets; deferred revenue; and contingent consideration on acquisition.
  • Share awards and options
    • determining the fair value of awards at grant date and / or reporting date;
    • advising you on an appropriate valuation model and accounting treatment; or
    • providing you with an appropriate valuation model.
  • Impairment assessments
    • identifying your cash generating units;
    • preparing standard compliant value in use calculations; and
    • calculating an appropriate discount rate.

If you are interested in receiving some specialist advice please contact Danielle Stewart or Bart Sommerville.