Discount rate update – 31 December 2021
Update on Market Discount Rates as at 31 December 2021 Click to download PDF version With the uncertainty created by COVID-19 continuing to impact businesses and markets, the selection of a reasonable discount rate remains a key consideration, whether for the purpose of financial reporting or for broader valuation requirements. The following chart presents a […]
Welcome to the team, Lachlan
Earlier this year, we were pleased to welcome our new Senior Analyst, Lachlan Bray. About Lachlan Prior to Leadenhall, Lachlan was an accountant within the business advisory services division at a mid-tier accounting firm for 3.5 years. It was a broad role that encompassed general tax and accounting advisory as well as consulting services to […]
Discount rate update – September 2021
Update on Market Discount Rates as at 30 September 2021 The market was relatively flat over the quarter to 30 September 2021 with the ASX rising only 0.3% since June 2021 despite stronger earnings growth expectations. With the risk-free rate remaining unchanged, this implies an increase in the EMRP and market discount rates over the […]
Profile: Richard Norris celebrates 10 years at Leadenhall
Congratulations to Richard Norris for reaching his 10 year anniversary milestone with Leadenhall this year. Learn more about Richard and his time at Leadenhall in our interview with him below. Why did you join Leadenhall and what were your early days like with the business? The business was looking to appoint someone in Sydney and […]
How upcoming changes to tax depreciation rules will benefit owners and acquirers of intangible assets
If you own or are planning to acquire a business that has software, copyright, patents or registered designs, the upcoming changes to tax depreciation rules could benefit you. The change From 1 July 2023, taxpayers will be able to self-assess the period over which certain intangible assets can be depreciated for tax purposes1. Self-assessment will […]
Discount rate update – June 2021
Update on Market Discount Rates as at 30 June 2021 Click to download PDF version With the uncertainty created by COVID-19 continuing to impact businesses and markets, the selection of a reasonable discount rate remains a key consideration, whether for the purpose of financial reporting or for broader valuation requirements. The following chart presents a […]
Enjoy the wealth that good health brings
“Many years ago I was sent this post card. It has survived three office moves and still has pride of place in our office kitchen. In the last two years it has become more poignant as my wife has been diagnosed with cancer, two close friends have had major life threatening surgeries and we have […]
VRG 25 year anniversary
Leadenhall is pleased to be the Australian member of the international Valuation Research Group (VRG), which this year celebrates its 25th anniversary. VRG 25 year anniversary | About VRG The VRG international group delivers independent valuation and advisory services and offers deep expertise in mergers, acquisitions, divestitures, restructuring, capital markets, financial and tax reporting matters, investment […]
GameStop – Gamifying the stock market?
Earlier this year, you likely saw headlines regarding GameStop’s share price going from around USD 10 per share to USD 500 per share and then back down to USD 50 within a few weeks. Driven by Reddit day traders, it was hard to miss their effect. Figure 1: Price and Volume of Traded GameStop Stock, […]
Recent changes to ASIC’s RG 111 for Deed of Company Arrangements
ASIC has recently made some significant improvements to RG 111 – Contents of experts reports which apply when shares are being transferred under s444GA (i.e. the company is in administration and shares are being transferred as part of a deed of company arrangement). The changes reflect feedback received from independent experts and users of these […]
