VALLARIS Index™ · Guides by the person who signs

What the deal room knows, written down.

One guide for each service line, with the numbers worked through.

Written by Siong Yoong, Chartered Valuer and Appraiser, from the files behind real deals, valuations and disputes. Every claim carries its source.

Series 2 · Valuation

The number, and the reasoning that holds it up.

How a value is built so buyers, auditors, exchanges and courts accept it first time.

Business valuation
The business valuation guide
Business valuation in Singapore: a number is worth what it survives

The methods, the costs, the courts and the questions owners ask, with worked numbers.

~11 min read
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Purchase price allocation
The purchase price allocation guide
Purchase price allocation in Singapore: goodwill is what is left

What a PPA is, how it is done under SFRS(I) 3, what the auditor checks first, with worked numbers.

~12 min read
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Impairment testing
The impairment testing guide
Impairment testing in Singapore: show the headroom before the auditor asks

Recoverable amount, cash-generating units, the pre-tax rate and the tests auditors and ACRA run, with worked numbers.

~12 min read
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Intangible asset valuation
The intangible asset valuation guide
Intangible asset valuation in Singapore: value what the asset earns on its own

Brands, patents, software and customers: the methods, the standards and section 19B, with worked numbers.

~10 min read
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Financial instrument valuation
The financial instrument valuation guide
Financial instrument valuation in Singapore: the clause sets the value

Convertibles, warrants, preference shares, and Level 3 fair value, with worked numbers.

~10 min read
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Share-based payment
The share-based payment valuation guide
Share-based payment valuation in Singapore: the cost is set on grant day

Grant dates, conditions, expected life and the tax on exercise, with worked numbers.

~10 min read
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Portfolio company valuation
The portfolio company valuation guide
Portfolio company valuation in Singapore: every mark starts at the price you paid

Calibration, multiples, the waterfall and the questions fund managers ask, with worked numbers.

~10 min read
→