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
Escuela, estudio y materia
- Institución
- University of Cape Town (UCT)
- Grado
- Financial Reporting 3 (ACC3009W)
Información del documento
- Subido en
- 17 de abril de 2023
- Número de páginas
- 24
- Escrito en
- 2021/2022
- Tipo
- Resumen
Temas
-
group accounting
-
consolidation
-
associates
-
associates
-
accounting for goodwill
-
financial reporting 3