Exam (elaborations) FAC2602 - Selected Accounting Standards And Simple Group Structures (FAC2602)

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FAC2602/1/2020–2021

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, CONTENTS


Page

1. Introduction iv

2. Lecturers and contact details iv

3. Learning unit 1 1

4. Learning unit 2 11

5. Learning unit 3 29

6. Learning unit 4 45

7. Learning unit 5 71

8. Learning unit 6 89

9. Learning unit 7 105

10. Learning unit 8 161

11. Learning unit 9 201

12. Topic B: Learning unit 1 259




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, INTRODUCTION

Dear Student

Attached please find the following learning units:

x Learning unit 1 – Provisions in respect of companies in a group context

x Learning unit 2 – Consolidation of a wholly-owned subsidiary at date of acquisition

x Learning unit 3 – Consolidation of a partly-owned subsidiary at date of acquisition

x Learning unit 4 – Consolidation of a wholly-owned subsidiary after date of acquisition

x Learning unit 5 – Consolidation of a partly-owned subsidiary after date of acquisition

x Learning unit 6 – Acquisition of an interest in a subsidiary during the year

x Learning unit 7 – Elimination of intragroup transactions

x Learning unit 8 – Treatment of dividends during consolidation

x Learning unit 9 – Treatment of preference shares during consolidation

x Topic B: Learning unit 1 – Statement of cash flows




LECTURERS AND CONTACT DETAILS

Your FAC2602 lecturers and their offices are as follows:

Ms C Wolfaardt – AJH van der Walt Building 2-43
Ms K Nkome – AJH van der Walt Building 2-10
Ms R Grobler – AJH van der Walt Building 2-67
Ms N Mahomed – AJH van der Walt Building 2-48

Our contact details are as follows:

Telephone: 012 429 4234
Fax: 012 429 3335
E-mail:




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