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CONSOLIDATION OF FINANCIAL STATEMENTS ACCORDING TO IAS/IFRS

Dr Marcin Jędrzejczyk. CONSOLIDATION OF FINANCIAL STATEMENTS ACCORDING TO IAS/IFRS. SUBSIDIARY. ASSOCIATE. JOINTLY CONTROLLED ENTITY. Consolidated accounts – an overview. GROUP FINANCIAL STATEMENTS. Consolidated accounts – an overview. Acquisition Method (1).

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CONSOLIDATION OF FINANCIAL STATEMENTS ACCORDING TO IAS/IFRS

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  1. Dr Marcin Jędrzejczyk CONSOLIDATION OF FINANCIAL STATEMENTS ACCORDING TO IAS/IFRS

  2. SUBSIDIARY ASSOCIATE JOINTLY CONTROLLED ENTITY Consolidated accounts – an overview GROUP FINANCIAL STATEMENTS

  3. Consolidated accounts – an overview

  4. Acquisition Method (1) • Parent Company has purchased 100% of Shares for 100 000 zl in Subsidiary Company. Net Assets Value equals 85000 zl at the date of acquistion. Using the given data prepare the consolidated balance sheet using the acquistion method.

  5. Acquisition Method (2) • Parent Company has purchased 80% of Shares for 100 000 zl in Subsidiary Company. Net Assets Value equals 85000 zl at the date of acquistion. Using the given data prepare the consolidated balance sheet using the acquistion method.

  6. Proportionate Method • Parent Company has purchased 80% of Shares for 80 000 zl in JCE Company. Net Assets Value equals 85000 zl at the date of acquistion. Using the given data prepare the consolidated balance sheet using the proportionate consolidation.

  7. Uniting of Interest Method • Company P has purchased 80% of Shares for 80 000 zl in Associate Company. Net Assets Value equals 60000 zl at the date of acquistion. Using the given data prepare the consolidated balance sheet using the Uniting of Interest Method.

  8. Acquisition Method (1) • Parent Company has purchased 100% of Shares for 1 000 000 zl in Subsidiary Company. Net Assets Value equals $85000 at the date of acquistion. Using the given data prepare the consolidated balance sheet using the acquistion method. Exchange rate equals 3,5 zł/$.

  9. Acquisition Method (2) • Parent Company has purchased 80% of Shares for 1 000 000 zl in Subsidiary Company. Net Assets Value equals $85000 at the date of acquistion. Using the given data prepare the consolidated balance sheet using the acquistion method. Exchange rate ewuals 3,5 zł/$.

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