المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Financial Reporting



محاسب متخصص
03-24-2014, 01:55 PM
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