Valuation and Business Modelling services - Ernst & Young - Australia

Valuation in volatile times – understanding the current issues around impairment testing (pdf, 871kb)  addresses the complexities associated with impairment testing and the practical application of AASB 136. It provides guidance on a range of issues that have emerged as common problems across a broad range of entities.

Having clarity around the worth of your business or assets and the value of every financial transaction you make is critical. We believe that valuation drives transaction outcomes and our Valuations capability (pdf, 307kb) outlines the skill set and experience of our team who can assist you with wide ranging valuation advice.

A business model allows you to validate business objectives and strategies through careful process of analysis and simulation of various aspects of your business. It allows you to test business and financing options against a range of assumptions, identifying optimal solutions and evaluating returns. Our Business modelling capability (pdf, 187kb) outlines how we can assist you plan for the future.

 In the modern business culture of data-driven decision making, even the most basic models often contain errors. The article Even super-models aren’t perfect (pdf, 212kb) featured in the July 2008 edition of The leading edge explains the issues and hidden complexities that may arise when building and deploying business models.

 Acquisitions accounting - what's next for you? (pdf, 759kb) is a global survey of purchase price allocations, examining how the transaction values of 709 companies across 21 countries were allocated.  The analysis of the survey results provides insight into the types of assets companies typically acquire, their financial reporting practices and the resulting impact on earnings.