Summary Detailed guide to group accounting
This document details the consolidation process of groups and proved detailed guides and illustrations of how to measure the non- controlling interest kn a group ( NCI) at fair value or proportionate holding to the net asset value of the subsidiary.It also illustrates, through examples , how to calculate goodwill / bargain purchase and how to account for deferred tax at a group level
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Document information
- Uploaded on
- April 17, 2023
- Number of pages
- 24
- Written in
- 2021/2022
- Type
- Summary