• 1.Impairment Testing
  IAS 36 Impairment of Assets
  EAS 19 Impairment of Assets
  (EAS: Enterprise Accounting Standards)
  FAS 142, ASC 360/350 Impairment testing
•  2.Purchase Price Allocation (PPA)
  IFRS 3 Business Combinations
  EAS 7 Business Combinations and Controlling Investments
  FAS 141(R) /ASC 805 Business Combinations
• 3.Valuation for Financial Instruments
  IAS 39 Financial Instruments: Recognition and Measurement
  EAS 15 Financial Instruments
  ASC 825 Financial Instruments
• 4.Fair Value Measurement
  IFRS 13 Fair Value Measurement
  ASC 820 Fair Value Measurement