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Where valuations are contingent on a business plan being followed, monitor the progress of the plan and ensure it is on track and finance is available to complete it. Employee benefits Accounting issues The main issue here is pension costs, where a company pays into a fund to pay employees a pension after they retire. The basic concept is straightforward – it is matching. If by working as an employee this year I have earned another year of pension benefits, these should be recognised as a cost now, to match against the company profits that my employment has helped to generate.

Should the term of the grant be broken, the rules of provisions and contingencies apply – so if repayment is probable a provision would be eeded. If repayment is possible rather than probable, a contingent liability would need to be disclosed in the Notes to the Financial Statements. org 53 C H A P T E R 4 – A S S I G N M E N T S I: T H E A U D I T O F F IN A N C I A L S T A T E M E N T S Audit work ● Inspect the grant agreement, in order to check: o What the grant is helping to pay for o The total amount of the grant (may be future amounts receivable) o the conditions under which it would have to be repaid.

G. derivatives) it may also make it very difficult to value. Even where there is an active market, values can sometimes be highly volatile. As with all other estimates, fair values can be subjective, complicated, and subject to manipulation. org 61 C H A P T E R 4 – A S S I G N M E N T S I: T H E A U D I T O F F IN A N C I A L S T A T E M E N T S Audit work ● Understand how management have made their estimates and the models used. ● Assess the amount of uncertainty inherent in the estimate and use this to assess the risk of misstatement.

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