FAC3704 Group Financial Reporting (FAC3704)
University of South Africa
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FAC3704 EXAM PREP FOR 2022
- Exam (elaborations) • 73 pages • 2022
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FAC3704 EXAM PREP FOR 2022. FAC3704 - Group Financial Reporting 
Identifying a Subsidiary- When an entity holds directly or indirectly 51% or more of the voting power of 
the investee and has control over the investee. 
2. Calculating Goodwill and Non Controlling Interest (on both Full Goodwill method amd Partial Goodwill 
method) 
3. Processing transaction of the following periods; 
General Consolidation Procedures for a Subsidiary 
1. For a subsidiary, you consolidate 100% of Assets, Liabiliti...
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