Impairment Testing
Throughout the years, several regulations had been developed that scrutinize the fair value reporting for businesses all around the world. Impairment Testing can be extremely complex and problematic for a business to be conducted alone. Not only the problems can arise from the difficulty to determine the fair value of the enterprise subjected to the impairment testing, but also to support those market assumptions in determining the fair value. When you need assistance with impairment testing based on the IAS 36 (International Accounting Standard), our consultants at RSM Indonesia can help you to conduct Impairment Testing through our experience in calculating such things for your CGUs (Cash Generating Unit) or your Intangible Assets (Goodwill).
Fair Value Reporting
Fair value reporting is an important part of financial disclosure. In this process, companies should determine the fair value of its assets and liabilities on the financial reporting date and then perform an impairment test. Applying principles regarding fair value accounting can be a complex task to complete and requires judgment.
Our thorough understanding of asset valuation experience and accounting valuation technique will put you in a in a stronger position to develop effective financial reporting and disclosure practices.
Business Valuation
As businesses evolving, the need to value your business becomes an integral part of the growth journey of a business to acquire newly investors, go through M&A, or even conduct IPOs. If you want your enterprise get valued, RSM Indonesia consultants through their experience in business valuation will work with our clients to provide them with an enhanced business valuation that will most represent the future prospect of the business.
Conducting a valuation of a business is a complex process that requires experienced, independent, and sharp assessment on several factors.
Therefore, our team in RSM Indonesia –– in collaboration with the RSM team globally –– can help you gain some of those market insights through our industry experts that had been in the industry for years.
Purchase Price Allocation
RSM recognizes that the purchase price allocation no longer meets the basic requirements of financial statements or tax returns. We strive to understand how the results of the analysis affect your business-whether you are a buyer or a seller-and from the first discussion to the delivery of the final deliverable. We are committed to clear and open communication. Our comprehensive approach allows us to provide value to you and your stakeholders beyond numbers.
Within RSM there are experienced professionals who have significant industry and technical experience to support domestic and cross-border transactions. Further, with our extensive network with RSM International, we will meet your needs domestically and abroad.
Complex Financial Instruments
Although not all complex financial instruments (CFI) are difficult to value or high risk, the majority of them are. Even defining a CFI can be difficult. CFIs typically have distinguishing characteristics that must be taken into account when valuing the security, such as call or put options, market-based vesting criteria, or embedded derivatives (which may or may not need to be separately bifurcated and recorded for financial reporting purposes).
RSM's valuation team consists of seasoned CFI professionals with extensive quantitative and complex modeling skills. Our professionals have backgrounds in finance, quantitative finance, mathematics, and coding, allowing us to provide specialized capabilities to meet our clients' needs.