Summary Group accounting
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.
Geschreven voor
- Instelling
- University of Cape Town (UCT)
- Vak
- Financial Reporting 2 (ACC3009W)
Documentinformatie
- Geüpload op
- 15 april 2023
- Aantal pagina's
- 24
- Geschreven in
- 2021/2022
- Type
- Samenvatting
Onderwerpen
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group accounting
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ifrs 3
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ifrs 10
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ias 28
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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