Discount rate update – March 2023
Markets have been volatile over the last month with uncertainty surrounding the global banking system and the broader economy, alongside inflation and recession concerns. With market conditions continuing to evolve rapidly, we have provided an update on our assessment of discount rates as at 31 March 2023.
Discount rate update – December 2022
1. Market discount rate update – introduction Click to download PDF version Inflation and recession concerns continue to drive market volatility, with a deteriorating outlook for the global economy towards the end of December 2022. The selection of a reasonable discount rate therefore remains a key consideration, whether for the purpose of financial reporting or […]
Leadenhall celebrates 40 years of business valuation excellence
40 years of business valuation excellence Leadenhall marked 40 years of providing business valuation services with an event in Sydney and Adelaide late last year. Held at The Mint (part of Museums of History NSW), the Sydney event in November hosted around 50 attendees for cocktails and canapés as we reflected on four decades of […]
Discount rate update – 30 June 2022
1. Market discount rate update – introduction Click to download PDF version Global recession fears, alongside rising inflation and interest rates, have fuelled market volatility in recent months, driving a decline in markets towards the end of June 2022. The selection of a reasonable discount rate therefore remains a key consideration, whether for the purpose […]
Discount rate update – 31 March 2022
Rising market discount rates Click to download PDF version Markets have been volatile over the last three months, with the anticipated COVID-19 recovery being hindered by the conflict arising in Ukraine and coinciding with a rapid rise in government bond yields around the world. With market conditions continuing to evolve rapidly in response to these […]
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 […]
