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CASwell Inc.

瑞祺電通

Goodwill impairment testing on its investment in 澔楷科技

取得澔楷科技股份帳列商譽減損測試

eCloudvalley Digital Technology Co., Ltd.

伊雲谷數位科技

Goodwill impairment testing on its investment in 雲馥數位科技

持有雲馥數位之帳列商譽價值減損測試

04

Impairment Testing

​資產減損測試

TITAN provides impairment testing and valuation services in accordance with IAS 36, Impairment of Assets. We assist clients in estimating the recoverable amounts of individual assets and cash-generating units (CGUs), including CGUs to which goodwill has been allocated.

 

Our analyses support management in assessing whether the carrying amount of an asset or CGU exceeds its recoverable amount and whether an impairment loss should be recognized. We also provide valuation documentation to support financial reporting and audit review.

Relevant standards: IAS 36

Selected Engagements

PRECISION

Elite Material Co., Ltd.

台光電子材料股份有限公司

Four consecutive years of goodwill impairment testing for EMD Specialty Materials, LLC (U.S.)

持有美國 EMD Specialty Materials 之帳列商譽減損測試

Reviewed by KPMG FAS

Explore our valuation services and the relevant financial reporting standards.
01
Business & Equity Valuation

企業及股權評價

Valuation of businesses and equity interests for transactions, investments, and financial reporting.

Relevant standards: IFRS 9, IFRS 13
02
Purchase Price Allocation

收購價格分攤

Valuation of identifiable assets and liabilities acquired in a business combination.

Relevant standards: IFRS 3, IFRS 13
03
Intangible Asset Valuation

​無形資產評價

Valuation of technology, patents, trademarks, and customer relationships.

Relevant standards: IFRS 3, IAS 38
04
Impairment Testing

資產減損測試

Impairment testing of goodwill, intangible assets, and other applicable assets.

Relevant standards: IAS 36
05
Share-based Payment Valuation

股份基礎給付評價

Valuation of employee stock options, restricted stock awards, and other share-based payments.

Relevant standards: IFRS 2
06
Preferred Share & Financial Instrument Valuation

特別股及金融工具評價

Valuation of preferred shares and other financial instruments with complex contractual terms.

Relevant standards: IAS 32, IFRS 9, IFRS 13
07
Machinery & Equipment Valuation

機器設備評價

Valuation of machinery and equipment for transactions, financial reporting, and impairment testing.

Relevant standards: IAS 16, IAS 36

The standards listed are references for financial reporting purposes and apply only where relevant to the engagement.

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