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Summary Group transactions

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Summary of when and when not the OCI is transferred and to whom.

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TRANSFERS

Deemed sales of underlying assets and liabilities.
Any FVR, FCTR or RR gets transferred to RE.
Policy to transfer is required.

● A 🡪 0%
Loss significant influence.
Ass/investee OCI gets transferred.

● A🡪I
Loss significant influence.
Ass/investee OCI gets transferred.

● A🡪S
Gain control.
Ass/investee OCI gets transferred.

● I🡪A
Obtain significant influence.
Parents OCI gets transferred.

● I🡪S
Obtain control.
Parents OCI gets transferred.

● S 🡪 0%
Loss of control.
Possible sub/investees OCI transferred by parent on behalf of Sub/investee

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Institution: Stellenbosch University (SUN)
Course: Financial Accounting 771 (FA771)

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Uploaded on: February 3, 2022
Number of pages: 2
Written in: 2020/2021
Type: SUMMARY

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