This well-structured Group Statements – Intragroup Transactions summary provides an in-depth analysis of key consolidation principles and adjustments required when preparing group financial statements. Perfect for accounting students who need a concise yet comprehensive resource for tackling exam...
Summary
Group statements - intragroup transactions
, ⑰ acquire shares ⑤ T -
⑪
3
Acquire shares : Issue shares
subsidiary Bank
&
Dt Investment in Dt =
consolidate
Cy Bank ↳ Share capital
·
t in sub
SFP
Assets
-
- · Investment
Equity + lib
Share
·
capital
·
RE
·
S 278
Recap
Impairment of Goodwill
n
↳ Must be annually
Analasys of O
tested for impairment
At date of acquisition (AT)
share capital
Reserves
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