Financial consultancy for financial reports

PPA - Purchase Price Allocation

According to the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (US-GAAP), when a company makes an acquisition which is defined as a Business Combination it should estimate the fair value of the proceeds, identify and value the assets being acquired and arrive at the net residual amount which will be attributed to goodwill.
 

Financial Instrument and Derivatives Fair Value

According to the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (US-GAAP), there are specific principles for recognising , measuring and presenting financial instruments such as: bundles of securities, convertible loans, derivatives, forwards and etc.

Portfolio Company's Fair Value
According to the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (US-GAAP), investment in portfolio companies must be measured by fair value. 

Impairment Test Recognition

According to the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (US-GAAP), a company is required to determine if the recoverable amount of an asset is less than its carrying amount.

Galay and IFRS 7

According to International Standardization and the requirement in the Directors' Report, the entity is required to measure its financial instruments and to present sensitivity tests regarding market risk exposures for each type of the financial instrument.

Share-Based Compensation

According to the International Financial Reporting Standards (IFRS) and the Generally Accepted Accounting Principles (US-GAAP), companies that award their employees stock-based compensation will recognize the fair value of those awards in their financial statements.

Test of reasonableness of functionaries’ salary

As a rule, the directors’ remuneration is determined in public companies by the Board of Directors of the corporation and includes, for the main part, several components such as: salary, grant/performance-based salary, warrants and so forth. The decision regarding the method of integration of the aforementioned components is dependent on several variants including the sector in which the company operates, the company’s organizational strategy and culture, shareholders’ expectations, laws imposed on the company, income tax laws and accounting standards. On November 5, 2012 Amendment 20 of the Companies Law was passed with the objective of presenting informed and transparent decision making regarding salaries in public companies in Israel. As part of the decision making process the boards of directors test the reasonableness of the salary offered as compared to that customary in the market.

Pulvernis Bareket Ben-Yehuda  ©  פולברניס ברקת בן-יהודה בע"מ  

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