FAC4863 summary

SFP:

ASSETS
Non-Current Assets
PPE
Deferred tax Assets
Investment in Associates/ Subsidiary
FA at FVOCI
Goodwill

Current Assets
Trade receivables
Inventory Liabilities
Cash Non-Current Liabilities
Deferred tax Liability
Equity & Liability Long-term loan Bal amort YE - CY "principle"
Equity Financial Liability
Share Capital Cash settled Share Based Payment $ x FV per SAR YE x estimated vest
Retained Earnings
Revaluation Surplus Current Liabilities
Mark to market Reserve Trade payables
FV adjustment debt instruments Income tax payable
Allowance for Credit Losses Short-term loan Amort CY "principle"
Equity portion of convertible debt or P/S Financial Liability

SCE:
ONLY P! %
Change
SC RS Share prem SBPR RE NCI MtM
owner
Opening balance xx xx xx xx
Partial acquisition of Sub xx
Loss of control (xx) (xx) (xx)
Transfer MtM (xx) xx
Total CI:
Profit xx xx
OCI (xx)
Dividends (xx) (xx)
Equity distribution to SH (xx)
Closing balance

Acquisition of Sub => RE & NCI
Other income
Transfer => (MtM) take out NCI
RE add in Dividends paid

Loss of control => (RE) & (NCI)

Share buy back => NCI will increase NCI % before = NCI % now
NCI % after