'Identifiable net assets' presentation slideshows

CONSOLIDATION PART 1

CONSOLIDATION PART 1. JOIN KHALID AZIZ. ECONOMICS OF ICMAP, ICAP, MA-ECONOMICS, B.COM. FINANCIAL ACCOUNTING OF ICMAP STAGE 1,3,4 ICAP MODULE B, B.COM, BBA, MBA & PIPFA. COST ACCOUNTING OF ICMAP STAGE 2,3 ICAP MODULE D, BBA, MBA & PIPFA. CONTACT: 0322-3385752 0312-2302870

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Chapter 9

Chapter 9. Consolidated Financial Statements: Income Taxes, Cash Flows, and Installment Acquisitions. Income Taxes in Business Combinations and Consolidations. Accounting for income taxes in consolidated financial statements may be subdivided into the following three sections:

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Business Combinations - Ind AS Implementation Challenges

A business is an integrated set of activities and assets that is capable of being conducted or managed for the purpose of providing return in the form of dividends, lower costs or other economic directly to investors or other owners, members or participants.

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Group assignment on Business Combinations

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Calculate Goodwill

Step 3. Calculate Goodwill. To calculate goodwill, we compare Cost of Acquisition (from Step 2) with Fair Value of Identifiable Net Assets Acquired (from Step 1) If COA > FV of INA We must recognise Goodwill. If COA < FV of INA, we will recognise an item of Revenue, known as Excess.

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