Welcome to the March 2016 issue of Global Corporate Advisor. In this issue, from France we have an article on valuation methodologies used for goodwill impairment tests under IAS 36. The piece examines relevant concepts such as measuring recoverable amount and the various scenarios in which it is pertinent to account for goodwill impairment. An article from India reports on the Ease of Doing Business index and the country’s improved position on it. Regulatory changes in processes related to businesses in various sectors are listed as well. In the last of M&A updates from 2015, we look at Canada where, fueled by macroeconomic factors conducive to a positive private equity environment, transaction values in H1 2015 reached C$11.4 billion. There is every reason to believe that some key regions and sectors are poised for a strong 2016.
