06
Based on the AICPA's Enterprise Value Allocation Method under complex capital structures, analyze the issuance terms and rights and obligations of preferred stocks at various levels (Classes) in the company's capital. Furthermore, taking into consideration potential future operational events within the company (such as IPOs, mergers, sales, or liquidation), compute the fair value of preferred stocks.
IAS 32 COMPLIANT
Selected Representative Cases
The practice
NEO Semiconductor Inc.
NEO SEMICONDUCTOR
Taiwan Stock Exchange Corporation
Fair value assessment of convertible preferred stock (Series A) and warrants
AcBel Polytech Inc.
臺灣證券交易所
Fair value assessment of non-controlling ordinary shares
可轉換特別股 A 及認股權公允價值評估
康舒科技
Valuation of its limited-partnership interest in a private equity fund
不具控制力普通股每股公允價值評估
持有卓毅貳投資有限合夥私募基金權益價值評估
PRECISION
Select a service to see what it covers and which standards apply.
01
Business & Equity Valuation
企業及股權評價
Fair value of a business as a whole or of a specified equity interest.
IFRS 9・IFRS 13
02
Purchase Price Allocation
收購價格分攤
Allocating consideration transferred to identifiable assets and goodwill.
IFRS 3
03
Intangible Asset Valuation
無形資產評價
Technology, trademarks, patents and customer relationships.
IAS 38
04
Asset Impairment
資產減損評價
Impairment testing of goodwill and long-lived assets.
IAS 36
05
Share-based Payment
股份基礎給付評價
Grant-date fair value of options, restricted shares and ESOP.
IFRS 2
06
Preferred Shares & Financial Assets
特別股暨金融資產評價
Classification and measurement of preferred shares and complex instruments.
IAS 32 ・ IFRS 9
07
Machinery & Equipment
機器設備評價
Revaluation, collateral and impairment of plant and equipment.