成果国际金融学长的session3consolidated statement of financial position.pptxVIP

Session 3;Consolidated Statement of Financial Statement;1. Principles of the consolidated statement of financial position;Method of preparing a consolidated statement of financial position;Cont.;Illustration 1 – Principle of the consolidated SFP;Goodwill;Cont.;Cont.;cont.;Cont.;Cont.;The mechanics of consolidation;Test your understanding 1;Cont.;Cont.;Cont.;Cont.;Cont.;Illustration 2 – principle of the consolidated SFP;2. Pre-acquisition profits and group reserves;Illustration 3 – pre and post-acquisition profits;Cont.;3. Non-controlling interests;Illustration 4 – Non-controlling interests ;Cont.;Test your understanding 2;Cont. ;4. intra-group trading;Current account;Cash/goods in transit;Illustrate 5 – intra-group trading;Cont. ;5. Goodwill;Cont.;Treatment of goodwill;6. Fair value;Calculation of cost of investment;Deferred and contingent consideration;Subsequent changes;Test your understanding 3;Cont.;Illustrate 6 – Fair value;Fair value of net assets acquired;How to include fair values in consolidation working;Testing your understanding;Cont.;Cont.;7. Unrealised profit;Intra-group trading and unrealised profit in inventory;Adjustment for unrealised profit in inventory;Cont.;Cont.;Illustrate 7 – unrealised profit;Cont.;Non-current assets;Adjustment for unrealised profit in non-current assets;Illustrate 8 – Non-current asset PURP;Test your understanding 3;8. Mid-year acquisition;Illustration 9 – Mid-year acquisition ;To the text book