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ARTICLES AND PUBLICATIONS
Discount rates and impairment testing – as at 30 June 2020
Update on Market Discount Rates as at 30 June 2020
Discount rates and impairment testing – as at 31 March 2020
Update on Market Discount Rates as at 31 March 2020
Technical Guidance to Valuations during COVID-19
Technical Guidance to Valuations during COVID-19
Discount rates and impairment testing – as at 31 December 2019
Update on Market Discount Rates as at 31 December 2019
Discount rates and impairment testing – as at 30 June 2019
Update on Market Discount Rates as at 30 June 2019
Discount rates and impairment testing – June 2019
Early warning, Market Discount Rates, June 2019
Discount rates and impairment testing – December 2018
Update on Market Discount Rates, December 2018
Discount rates and impairment testing – June 2018
Update on Market Discount Rates, June 2018
Lower discount rates means more headroom for impairment testing
Early Warning, June 2018
Is protectionism on the rise in Australia?
Leadenhall Insights – Sovereign Risk, November 2017
The Amazon effect – more pain in the retail jungle
Leadenhall Insights – Amazon, October 2017
Why ASIC continues to focus on impairment testing and how you can assess your discount rates reliably
Update on Market Discount Rates as at 30 June 2015
Discount Rates and Impairment Testing
Early Warning, May 2015
Discount Rates and Impairment Testing – Now you know
Executive Report, December 2014
Perfect Valuation Report for Tax Purposes: missing pieces of the puzzle
Article written for inTAX Magazine
Impairment Testing – estimation of discount rates
Article written for The Strategic CFO Magazine
Finding suitable strategic acquisitions
Article written for InBusiness Magazine
Audit committee guide to impairment: Key concepts for directors June 2014
Joint publication with the Institute of Chartered Accountants in Australia
Critical issues in acquisitions
Article written for The Strategic CFO magazine
Alternative methodology for valuing customer relationships
LCA contribution to the 1st edition of BVA Magazine
USEFUL INFORMATION
Risk free rates
Reserve Bank Table F2 or click here for the RBA Statistical Tables webpage
Borrowing rates
Reserve Bank Table F5 or click here for the RBA Statistical Tables webpage
Commodity Prices
Commodity Prices