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Flashcards in Software Deck (26):
1

12. Account for difference on consolidation

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11. Revalue asset acquire

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13. Write down goodwill on acquisition

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15. Eliminate double -counting of net assets

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21. Eliminate intragroup sales of merchandise

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22a. Eliminate unrealised profit in closing stock

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23a. Eliminate unrealised profit in opening stock

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8

24. Eliminate intragroup trade debt

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9

31a. Non-current asset transfer - reverse profit or loss

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10

31c. Non-current asset transfer -adjust depreciation

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11

32a. Capitalised stock transfer, adjust depreciation

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12

32c. Capitalised stock transfer, adjust depreciation

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13

41. Eliminate intragroup debenture

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14

42. Eliminate intragroup debenture interest

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15

43. Eliminate intragroup debenture interest owing

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44. Eliminate intragroup loans

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45. Eliminate intragroup loan interest

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18

46. Eliminate intragroup loan interest owing

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19

47. Account for cash in transist

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20

52. Eliminate post-acquisition interim dividens paid

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54. Eliminate post-acquisition final dividend declared

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22

55. Eliminate final dividend owing

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23

63. Eliminate intragroup rental fees

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24

64. Eliminate intragroup rental fee owing

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25

72. Account for NCI (reserves)

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26

71 Account for NCT (share capital)

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