Summary
Summary Group accounting
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Pages
24
Uploaded on
15-04-2023
Written in
2021/2022
This document details how to attribute profits in statement of comprehensive income to the non- controlling interest and parent equity holders , how to calculate goodwill using the full and partial method , how to account for preference shares in a group consolidation.
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Institution
University Of Cape Town (UCT)
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Document information
- Uploaded on
- April 15, 2023
- Number of pages
- 24
- Written in
- 2021/2022
- Type
- Summary
Subjects
- group accounting
- ifrs 3
- ifrs 10
- ias 28
- accounting for associates
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profit attribution to non controlling interest and parent
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different classes of share in group accounting
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