Consolidated statements - Study guides, Study notes & Summaries

This detailed IAS 28 Investments in Associates summary provides a structured and practical approach to understanding the application of the equity method, recognition of significant influence, and accounting for transactions with associates. Ideal for accounting students preparing for exams and professionals seeking a clear understanding of IAS 28 principles. What’s Included: Key Concepts: Definition of an associate and the significance of the 20% ownership rule. Explanation of signifi...

This detailed IFRS 3 Business Combinations summary provides a structured and practical guide to understanding the acquisition method, measurement principles, and consolidation process. Designed for accounting students and professionals preparing for exams or needing a quick reference to IFRS 3 concepts. What’s Included: Acquisition Method (4-Step Approach): Identifying the acquirer. Determining the acquisition date. Recognizing and measuring identifiable assets, liabilities, and non-c...

Word document containing electronic copies of financial statements and journal entries that can be edit and save time during an exam. The document contains : *CONSOLIDATED STATEMENT OF PROFIT AND LOSS AND OTHER COMPREHENSIVE INCOME * Jornal enteries * Analysis of owners’ equity statement * CONSOLIDATED STATEMENT OF CHANGES IN EQUITY *CONSOLIDATED STATEMENT OF FINANCIAL POSITION * Indirect cash flow statement * Direct cash flow statement, with calculation formats These forma...

ASSIGNMENT 02 Question: 1 Barbara is a business rescue practitioner of Thirsty Elephants (Pty) Ltd, a company that is under business rescue. She convenes a meeting of the creditors of Thirsty Elephants (Pty) Ltd to discuss and vote on the business rescue plan. The business rescue plan contains ample provisions that protect the interests of the secured creditors of Thirsty Elephants (Pty) Ltd. Winelands Packers (Pty) Ltd, a secured creditor of Thirsty Elephants (Pty) Ltd holding 27% of t...

this document is a complete summary as well as notes taken from all the questions to form a complete summary of all scenarios that form part of one set of consolidated statements. I show you where everything goes as well as how to calculations

This document introduces the topic of group accounting and indicates how to consolidate , what the starting point is before consolidating and what proforma journal entries need to be processed . Moreover , it includes detailed examples of how to do so . Additionally it illustrates how to present consolidated financial statements ; statement of comprehensive income , statement of financial position, statement of changes in equity and statement of cash flows . It illustrated through worked ...

this document is a quick summary of changes in ownership- it will help to quickly revise all the statements and journals of all the scenarios

This summary is a comprehensive guide on how to attempt questions with calculations on how to put amounts in the face of the consolidated statements. Rights issues are done in great deal, as well as revaluations and intragroup transactions. I use the notes to study for exams so they have clear guides and steps.

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