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  • Hogeschool Gent (HoGent)
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Summary

Samenvatting Consolidatie: boekingen IFRS

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Uploaded on
27-01-2026
Written in
2025/2026

Dit is een overzicht van alle geziene boekingen in IFRS. Dit overzicht is gemaakt door een student bedrijfsmanagement (Accountancy-Fiscaliteit) aan Hogent.

Institution
Hogeschool Gent (HoGent)
Course
Consolidatie








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Written for

Institution
Hogeschool Gent (HoGent)
Study
Accountancy - Fiscaliteit
Course
Consolidatie
All documents for this subject (3)

Document information

Uploaded on
January 27, 2026
Number of pages
3
Written in
2025/2026
Type
Summary

Subjects

  • ifrs
  • boekingen
  • consolidatie
  • consolideren
  • accountancy
  • fiscaliteit
  • bedrijfsmanagement
  • accountancy fiscaliteit
  • gent
  • boekhouding
  • boeking
  • hogent
  • 3

Content preview

Boekingen IFRS
integrale consolidatie
Aangaan consolidatie (=alles berekening goodwill/bargain purchase

10 inbreng
13 Reserves
14 Winst vorig boekjaar
16200 Voorzieningen
99200 Goodwill
99103 Preacquisitiewinst
9913 @ minderheidsbelang TOT *
minderheids%
28 @ FVA aankoopwaarde
168 @ Uitgestelde belastingen
Reserves M

13 Reserves
99100 @ groepsreserves
resultaatbestemming

997621 Aandeel groep in gecons. resultaat
997611 Aandeel minderheidsbelang resultaat
99101 @ wijziging groepsreserves
99131 @ wijziging minderheidsbelang
Boekingen: verkopen vaste activa (jaar 1)

76 Meerwaarde op de realisatie van VA Meerwaarde
23 @ machines meerwaarde
(nieuwe afs minder als oude, bij oude kleiner dan nieuw -> boeking omdraaien)

63 Afschrijvingen op MVA Correctie
afschrijving
2309 @ geboekte afschrijvingen op machines Correctie
afschrijving

291 Wijziging groepsreserves (meerwaarde
+ afs (zonder
verkoop))*
belasting%
680 Toevoeging aandeel minderheidsbelang in resultaat Nieuwe afs *
belasting%
780 @ uitgestelde belastingen RR (meerwaarde
+ afs (zonder
verkoop))*
belasting%
168 @ uitgestelde belastingschulden Nieuwe afs *
belasting%
$4.33
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