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الموضوع: Financial Reporting

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    الصورة الرمزية محاسب متخصص
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    Financial Reporting

    Financial Reporting
    H
    40% Not a subsidiary relationship
    40% S1
    60% Sub
    S2 24 64%
    40
    Holding (H)
    Asset 400 No NCI Concept
    Associate (S2)
    Asset 1000 Ownership but no control of holding

    Holding Subsidiary
    Consolidation Procedure:
    1) Holding acquired subsidiary Net assets by fair value, because everything is purchased at fair value.
    2) Club similar assets/liabilities.
    3) Cancel intercompany.

    Pre-acquisition Reserves and Post-acquisition Reserves

    Reserves on the date of acquisition Reserves after the date of acquisition
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