Audit scope and key challenges

• Investment valuation and impairment testing
• Group consolidation across multiple jurisdictions
• Business combination and fair value accounting
• Complex equity funding transactions
• Foreign currency translation
• Going concern assessment and liquidity analysis

Our approach

• Impairment testing on subsidiary investments
• Component auditor coordination
• Business combination
• Funding arrangements and cash flow forecast evaluation
• Equity transaction technical accounting assessment

Audit findings and outcomes

• Identified and recommended for resolution group structure and consolidation matters
• Assessed investment valuations and impairment conclusions
• Identified and recommended for resolution equity transaction adjustments
• IFRS compliant group and related party disclosures