'Inter company balances' diaporamas de présentation

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Preparation of Consolidated Statements of Financial Position after the Date of Acquisition

Chapter 23. Preparation of Consolidated Statements of Financial Position after the Date of Acquisition. Objectives. By the end of this chapter, the reader should be able to: a ccount for the post-acquisition profits of a subsidiary;

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AC506 lecture 4

AC506 lecture 4. Methods of group accounting Associates Joint ventures Simple investments Group balance sheet considerations. Equity method for associates. FRS 9 elaborates on profit and loss requirements:

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