Legal Practitioners' Trust Account Audits Webinar Webinar Overview Gain critical insight into auditing business combinations Auditors easily overlook the importance of a robust evaluation of significant accounting estimates and judgments by management, when auditing business combinations. Audit regulators frequently find that there is insufficient documented evidence of the audit procedures to verify significant accounting estimates and assumptions used in the annual consideration of impairment indicators, and evaluation of fair value adjustments. Other areas requiring attention include consideration of the proper identification of business combinations and whether transactions meet the definition of a business combination, post-combination adjustments and Presentation and [...]

Legal Practitioners' Trust Account Audits Webinar Webinar Overview Gain critical insight into auditing business combinations Auditors easily overlook the importance of a robust evaluation of significant accounting estimates and judgments by management, when auditing business combinations. Audit regulators frequently find that there is insufficient documented evidence of the audit procedures to verify significant accounting estimates and assumptions used in the annual consideration of impairment indicators, and evaluation of fair value adjustments. Other areas requiring attention include consideration of the proper identification of business combinations and whether transactions meet the definition of a business combination, post-combination adjustments and Presentation and [...]