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About CN L8 Step Acquistion
A acquired 40% of subsidiary B in 2001 and a further 20% in 2004, achieving control. To consolidate at 2006: 1) Remeasure the previously held 40% investment in B to its fair value at acquisition date of control in 2004. 2) Calculate goodwill as the difference between fair value of investment and 60% of B's net assets at acquisition. 3) Determine non-controlling interest as 40% of B's net assets and reserves from acquisition dates. 4) Present the consolidated statement of financial position of group A with investment in B, goodwill, non-controlling interest, and other balances combined.
Detailed Information
| Author: | ['Ryan Rapisura'] |
|---|---|
| Publication Year: | 2018 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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