Minority shareholders dispute Tang Plaza’s value

• Main Authors: Jian, Ming, Lim, Rony
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2023
• Subjects: Business::Accounting; Fair Value; Financial Reporting
• Online Access: https://hdl.handle.net/10356/170542
• Institution: Nanyang Technological University

Theoretical basis: This case covers the framework and process to determine fair value as specified in International Financial Reporting Standards (IFRS) 13. It illustrates an instance in which auditors interpret the concept of fair value to be consistent with other principles in standards such as th...