Dear all.

I have a question on valuation of equity investments.
What is the best method to value an unquoted investment
Cheers
Shehzad  

Well for unquoted investment you could:
If there is substantial market and volume of such equity in the market then, you could value it using market price.
If there is not market, or if, say due to the legal implications (private co. for example), the equity cant have liquidity in the market due to restrictions in transferring such shares, net worth (intrinsic value) method can be used.
There are other options for valuations …

Dear all

My Company has an outstanding USD loan of say US$10m and as our main subsidiaries are operating in China and earns revenue denominated in RMB, which will ultimately flow to our company in terms of RMB dividend (converted to USD due to exchange regulation in PRC).
As we need to make periodic payments say US$1m every quarter, we are considering entering forex contracts to fix the USD/RMB rate that matches the payments (i.e. 10 contracts @US$1m each @ either same conversion price or different conversion price).
How should we disclose …

Do anyone know where I can download copy of US GAAP and US GAAP APB?

Thanks Dessanti for your answer
Our position is less than 1%, we bought in the active market Euro a
little position to speculate in market price.
The IAS 39 don’t include equity investment as applicable financial
asset to recognized the gain or loss in foreign exchange in the
current period income statement, as its explain as follows:
Available-for-sale financial assets (AFS)…. … Fair value changes on
AFS assets are recognised directly in equity, through the statement of
changes in equity, except for interest on …

Hi all,

We need some guidance in connection to apply the rules explained in IAS 21 related to if investments AFS in capital instruments is a non-monetary item. 
Theses equity investments were made without the intention of take control on any company, just receipt the dividends and sale it in a high level.
Thanks

 
 
Roberto

 
The standard applicable to AFS is IAS 39 even if the investment is in a currency other than your own reporting currency.
Despite the managerial intention, if the percentage of interest owned, directly or indirectly, by your company is …

Dear All,
 
Can any one suggest me the following :-
1.what is the due date for payment of preference dividend declared by private company ? what is the rate of interest if the dividend is not paid with in the due date?
2.what is the rate of interest nominally charged if any deposit accepted from related party?
 
Please reply for the above with IFRS reference standards.
 
Sivasankar

Bookmark on Delicious
Digg this post
Recommend on Facebook
Share on Linkedin
share via Reddit
Share with Stumblers
Tweet about it
Subscribe to the comments on this post
…

I read this statement some where:
The purposes of a quasi-reorganization are to restate overvalued assets to their lower
fair values (and thus reduce future depreciation) and to eliminate a retained earnings
deficit (and thus facilitate the declaration of dividends).
How overvaluing  assets to their lower fair values will reduce the current deficit???
Although it will reduce the future deprecistion??

Maybe there are revaluation surpluses under equity that can be transferred to the deficit while impairing the overvalued assets?
Kind regards,
Henk

Bookmark on Delicious
Digg this post
Recommend on Facebook
Share on Linkedin
share via Reddit
…

Hi,
What disclosures does a company need to give for Interest rate swaps and which standards are applicable for this.
Thanks
Aneel

Hi Prethy

Actually available for sale is an open category that means that if company did not decide where to classify it can be classified as  available for sale. However for held for trading investments are bought to resell for short term gain rather to earn dividend but available for sale normally includes investment which are not held for short term gain rather which are carried for earning long term capital gain or dividend …

Hey ya’ll,
 
I need some guidance with the following issue:
 
In August 2000, Company A bought Company B.
 
Company A hired an Advisor to help it in obtaining financial resources to buy Company B. The advisor fees will be paid by Company A with a 3% of the future dividends to be distributed by Company B. To me it seems that this fees are attributable to the business combination.
 
In November 2000, Company A – Company B and the Advisor signed off an arrangement which established that the advisory fees will be assumed by Company B.
 
So, I’m pretty much …