Valuation for IFRS- Workshop SG 2026

This course offers a comprehensive overview of valuation concepts and techniques for IFRS compliance, covering fair value measurement (IFRS 13), business combination valuation (IFRS 3), intangible asset valuation (IAS 38), impairment testing (IAS 36) and financial instrument valuation (IFRS 9). Focused on practical application, this course addresses challenges such as purchase price allocation, impairment testing and the valuation of unquoted equity and debt investments. Interactive case studies will equip you with the skills to perform accurate valuations and meet IFRS reporting standards. These hands-on exercises provide valuable insights, enabling you to make informed decisions during the valuation process.

Key topics such as purchase price allocation, impairment testing and the valuation of unquoted equity and debt investments will be thoroughly examined.

Key topics covered

The workshop covers a broad spectrum of IFRS standards, including:

1. Introduction to IFRS and valuation

• Understand the role of valuation in IFRS and its impact on financial statements
• Overview of valuation-related IFRS standards

2. Fair value measurement (IFRS 13)

• Definition of fair value and its application in IFRS
• Fair value hierarchy
• Approaches to fair value (market, income and cost)

3. Valuation for business combinations (IFRS 3)

• Identifying assets and liabilities
• Allocating the purchase price
• Measuring non-controlling interests
• Calculating goodwill

4. Valuation of intangible assets (IAS 38)

• Criteria for recognising an intangible asset
• Valuation methodologies (e.g. relief-from-royalty method for trademarks)

5. Impairment testing (IAS 36)

• Impairment indicators
• Determining recoverable amount of CGUs (VIU and FVLCD)
• Computing impairment loss

6. Valuation of financial instruments (IFRS 9)

• Types of financial instruments subject to valuation (debt and equity investments)
• Valuation techniques (e.g. DCF and market valuation approaches)

Speaker Profile

Ong Woon Pheng
Woon Pheng is currently a consultant at a public accounting firm. Previously, he served as a Director at PKF-CAP Advisory Partners Pte Ltd, a member of PKF Global, where he led the Financial Advisory Services department in Singapore.

He has been in the accounting and finance profession since 2001 and has previously worked with Kudos CAS and RSM Nelson Wheeler, both of which are members of global accounting networks. Woon Pheng specialises in business valuation, IFRS valuation, financial and tax due diligence, deal advisory, forensic accounting, fraud investigation and litigation support services. As an adjunct faculty member at Singapore University of Social Science (SUSS), Murdoch University and Kaplan, Woon Pheng teaches business valuation, financial reporting and corporate finance-related subjects for the Masters, Degree and Diploma programmes.