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Guide to Consolidation Journal Entries
This is a 12 page, step by step guide to help you approach a consolidation question in your accounting exam. Areas covered: 1. Goodwill calculations 2. Basic journal entries at acquisition 3. Journal entries for subsequent years 4. Fair value adjustments 5. Inventory adjustments (URP) 6. Intra-group transfer of assets 7. Dividend elimination 8. Other intra-group eliminations Also contains two consolidation worksheets (SOCI and SOFP)
What's inside these Summary Notes? - Summary info to maximise your exam time - Access essential IFRS information fast - Prints out and fits in your exam folder - PDF format, suitable for printing or use on tablets Standard Covered: - IASB Conceptual Framework - IAS 1 Presentation of Financial St...