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	<title>IFRS LIST.com &#187; CONSOLIDATION</title>
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		<item>
		<title>Accounting changes for minority investments?</title>
		<link>http://www.ifrslist.com/2011/02/22/accounting-changes-for-minority-investments/</link>
		<comments>http://www.ifrslist.com/2011/02/22/accounting-changes-for-minority-investments/#comments</comments>
		<pubDate>Tue, 22 Feb 2011 16:30:06 +0000</pubDate>
		<dc:creator>jberg123</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[IFRS FOR BANKS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2734</guid>
		<description><![CDATA[There is apparently an accounting change coming in next year affecting the way financial services (and possibly other) companies account for minority interests. I understand this may require companies to treat a minority investment as a trading/available for sale investment rather than an equity investment at present. Has anyone heard of this? I've tried to verify this with very little success.


Related posts:<ol><li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-minority-interest/' rel='bookmark' title='Permanent Link: Minority Interest'>Minority Interest</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/minority-interest-2/' rel='bookmark' title='Permanent Link: Minority interest'>Minority interest</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/' rel='bookmark' title='Permanent Link: Equity accounting.'>Equity accounting.</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Consolidation-disposal of subsidiary</title>
		<link>http://www.ifrslist.com/2010/11/15/consolidation-disposal-of-subsidiary-2/</link>
		<comments>http://www.ifrslist.com/2010/11/15/consolidation-disposal-of-subsidiary-2/#comments</comments>
		<pubDate>Mon, 15 Nov 2010 16:34:35 +0000</pubDate>
		<dc:creator>nirmala</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2542</guid>
		<description><![CDATA[Thank Riyer. What about the balance sheet? Do i Have to show consolidated figures 2009? Or i simply put the comparatives of the company only. Regards



Related posts:Consolidation- disposal of subsidiary
Entries &#8211; Consolidation of financial stat...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/11/12/consolidation-disposal-of-subsidiary/' rel='bookmark' title='Permanent Link: Consolidation- disposal of subsidiary'>Consolidation- disposal of subsidiary</a></li>
<li><a href='http://www.ifrslist.com/2010/07/05/consolidation-3/' rel='bookmark' title='Permanent Link: Consolidation'>Consolidation</a></li>
<li><a href='http://www.ifrslist.com/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/' rel='bookmark' title='Permanent Link: Accounting treatment of currency exchange differences arising out of consolidation'>Accounting treatment of currency exchange differences arising out of consolidation</a></li>
</ol>]]></description>
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		<slash:comments>1</slash:comments>
		</item>
		<item>
		<title>Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress</title>
		<link>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/</link>
		<comments>http://www.ifrslist.com/2010/11/13/tools-%E2%80%B9-ifrs-list-com-%E2%80%93-the-online-community-about-ias-ifrs-accounting-and-auditing-%E2%80%94-wordpress/#comments</comments>
		<pubDate>Sat, 13 Nov 2010 06:29:58 +0000</pubDate>
		<dc:creator>riyer0018</dc:creator>
				<category><![CDATA[ASIA]]></category>
		<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[BOOKS & RESOURCES]]></category>
		<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[EVENTS]]></category>
		<category><![CDATA[FINANCIAL INSTRUMENTS]]></category>
		<category><![CDATA[IAS 16]]></category>
		<category><![CDATA[IFRS]]></category>
		<category><![CDATA[OTHER]]></category>
		<category><![CDATA[OTHER IFRS]]></category>
		<category><![CDATA[TRAINING]]></category>

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		<description><![CDATA[Tools ‹ IFRS LIST.COM – The online community about IAS IFRS, Accounting and Auditing — WordPress.



Related posts:IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam
Request for auditing standard
Assistance for Audit...


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<li><a href='http://www.ifrslist.com/2010/02/26/ifrs-a-help-or-a-headache-apply-for-msc-in-accounting-and-control-in-amsterdam/' rel='bookmark' title='Permanent Link: IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam'>IFRS: a help or a headache? Apply for MSc in Accounting and Control in Amsterdam</a></li>
<li><a href='http://www.ifrslist.com/2009/06/13/option-accounting-entries/' rel='bookmark' title='Permanent Link: Option Accounting Entries'>Option Accounting Entries</a></li>
</ol>]]></description>
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		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Consolidation- disposal of subsidiary</title>
		<link>http://www.ifrslist.com/2010/11/12/consolidation-disposal-of-subsidiary/</link>
		<comments>http://www.ifrslist.com/2010/11/12/consolidation-disposal-of-subsidiary/#comments</comments>
		<pubDate>Fri, 12 Nov 2010 06:56:47 +0000</pubDate>
		<dc:creator>nirmala</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2526</guid>
		<description><![CDATA[Dear all,
I would like to have your opinion on the below.
A Company usually prepares consolidated accounts for a 100% owned subsidiary and the year end is March.
For the year ended March 2010, the shares were transfered to another company on the 15th ...


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<li><a href='http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/' rel='bookmark' title='Permanent Link: Entries &#8211; Consolidation of financial statements'>Entries &#8211; Consolidation of financial statements</a></li>
<li><a href='http://www.ifrslist.com/2010/07/05/consolidation-3/' rel='bookmark' title='Permanent Link: Consolidation'>Consolidation</a></li>
</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Debt to equity swap</title>
		<link>http://www.ifrslist.com/2010/10/25/debt-to-equity-swap/</link>
		<comments>http://www.ifrslist.com/2010/10/25/debt-to-equity-swap/#comments</comments>
		<pubDate>Mon, 25 Oct 2010 12:16:47 +0000</pubDate>
		<dc:creator>mvp</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2467</guid>
		<description><![CDATA[Could you please help with the following situation?
The Company A (subsidiary) has financial liability to the third party. This liability is recognized at amortized cost using effective interest rate method as it repayable in 2020. We expect that this liability will be sold in 2010 by third party to parent of company A. After this transaction we expect that Company A will issue new shares as full settlement of this liability.
My question relates to derecognition of this liability =&#62; difference between carrying amount of liability and its fair value. Is ...


Related posts:<ol><li><a href='http://www.ifrslist.com/2010/09/09/question-about-goodwill/' rel='bookmark' title='Permanent Link: Question about goodwill'>Question about goodwill</a></li>
<li><a href='http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/' rel='bookmark' title='Permanent Link: Equity accounting.'>Equity accounting.</a></li>
<li><a href='http://www.ifrslist.com/2009/02/18/accounting-treatment-for-increase-in-equity-share-mkt-price-at-fy-closing/' rel='bookmark' title='Permanent Link: Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.'>Accounting treatment for Increase in Equity-share Mkt. Price at FY- Closing.</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Consolidation of net loss position</title>
		<link>http://www.ifrslist.com/2010/10/19/consolidation-of-net-loss-position/</link>
		<comments>http://www.ifrslist.com/2010/10/19/consolidation-of-net-loss-position/#comments</comments>
		<pubDate>Tue, 19 Oct 2010 09:32:46 +0000</pubDate>
		<dc:creator>repsolwc</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2442</guid>
		<description><![CDATA[I have the following company :
Assets                          150
Share capital             -100
Accumulated loss    550
Liabilities                    -600
Parent buys the company by issuing its 250 of its own shares valued @ $1 each = $250
How do I firstly bring this into the companys books and then consolidation entries.
PARENT
Dr Investement in sub         100 (created so when I consolidate the investment equals the share capital of ...


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<li><a href='http://www.ifrslist.com/2010/08/22/fs-consolidation-2/' rel='bookmark' title='Permanent Link: Financial Statement Consolidation'>Financial Statement Consolidation</a></li>
<li><a href='http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/' rel='bookmark' title='Permanent Link: Entries &#8211; Consolidation of financial statements'>Entries &#8211; Consolidation of financial statements</a></li>
</ol>]]></description>
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		<slash:comments>2</slash:comments>
		</item>
		<item>
		<title>Accounting treatment of currency exchange differences arising out of consolidation</title>
		<link>http://www.ifrslist.com/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/</link>
		<comments>http://www.ifrslist.com/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/#comments</comments>
		<pubDate>Sun, 10 Oct 2010 20:47:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2396</guid>
		<description><![CDATA[While consolidating foriegn subsidiary account with parent company, what will be the treatment of currency exchange differences arising out of consolidation. I want to know the following two  matters :
1. The treatment of exchange difference arises out of eliminating income statement items, like inter company sales, puchase etc
2. The treatment of echange difference in consolidating balance sheet items
Thank you


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Realized exchange &#8211; or Revaluation differences?
Foreign Currency



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<li><a href='http://www.ifrslist.com/2008/08/28/foreign-currency/' rel='bookmark' title='Permanent Link: Foreign Currency'>Foreign Currency</a></li>
</ol>]]></description>
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		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Shareholde&#8217;s current account</title>
		<link>http://www.ifrslist.com/2010/09/20/shareholdes-current-account-2/</link>
		<comments>http://www.ifrslist.com/2010/09/20/shareholdes-current-account-2/#comments</comments>
		<pubDate>Mon, 20 Sep 2010 14:00:10 +0000</pubDate>
		<dc:creator>dina</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/09/shareholdes-current-account-2/</guid>
		<description><![CDATA[What is the treatment of shareholders current account in consolidation? Does it need to be eliminated?


Related posts:Shareholders current account
Minority Interst
loss making subsidiaries &#8211; consolidation



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<li><a href='http://www.ifrslist.com/2010/09/01/loss-making-subsidiaries-consolidation/' rel='bookmark' title='Permanent Link: loss making subsidiaries &#8211; consolidation'>loss making subsidiaries &#8211; consolidation</a></li>
</ol>]]></description>
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		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>Question about goodwill</title>
		<link>http://www.ifrslist.com/2010/09/09/question-about-goodwill/</link>
		<comments>http://www.ifrslist.com/2010/09/09/question-about-goodwill/#comments</comments>
		<pubDate>Thu, 09 Sep 2010 20:45:55 +0000</pubDate>
		<dc:creator>Mila</dc:creator>
				<category><![CDATA[AUDIT]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IAS 38]]></category>
		<category><![CDATA[OTHER IFRS]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/09/question-about-goodwill/</guid>
		<description><![CDATA[Hello,
I would be grateful for your advice on the following situation:
Company P buys 100% of company A and recognises goodwill in its consolidated financial statements. 3 months later the two companies merge and in the next period&#8217;s financial statements the goodwill is no longer separately presented, but presented in the notes as part of the investment property and is called &#8220;value of rentals&#8221; (company A owned a shopping mall). My question is: What happens to goodwill when a parent and subsidiary merge and which IFRS/IAS would you advise me to ...


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<li><a href='http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/' rel='bookmark' title='Permanent Link: Is offsetting of positive goodwill against negative goodwill allowed in consolidation?'>Is offsetting of positive goodwill against negative goodwill allowed in consolidation?</a></li>
</ol>]]></description>
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		<slash:comments>8</slash:comments>
		</item>
		<item>
		<title>loss making subsidiaries &#8211; consolidation</title>
		<link>http://www.ifrslist.com/2010/09/01/loss-making-subsidiaries-consolidation/</link>
		<comments>http://www.ifrslist.com/2010/09/01/loss-making-subsidiaries-consolidation/#comments</comments>
		<pubDate>Wed, 01 Sep 2010 10:00:16 +0000</pubDate>
		<dc:creator>xavier</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2176</guid>
		<description><![CDATA[Hi,
my company has a subsidiary which is loss making. The capital has been fully consumed with accumulated losses. In consolidation, we have accounted for the losses. Now we are closing the company. What is the accounting treatment for the investment? in consolidation, this is offset against capital. How to account fo the write-off of the investment in consolidation?
thank you for your suggestion


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Accounting treatment of currency exchange differences arising out of consolidation
Financial Statement Consolidation



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<li><a href='http://www.ifrslist.com/2010/10/10/accounting-treatment-of-currency-exchange-differences-arising-out-of-consolidation/' rel='bookmark' title='Permanent Link: Accounting treatment of currency exchange differences arising out of consolidation'>Accounting treatment of currency exchange differences arising out of consolidation</a></li>
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</ol>]]></description>
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		<slash:comments>14</slash:comments>
		</item>
		<item>
		<title>Consolidation After Merge</title>
		<link>http://www.ifrslist.com/2010/08/27/conslidation-after-merge/</link>
		<comments>http://www.ifrslist.com/2010/08/27/conslidation-after-merge/#comments</comments>
		<pubDate>Fri, 27 Aug 2010 03:17:47 +0000</pubDate>
		<dc:creator>yahya mohamed</dc:creator>
				<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2173</guid>
		<description><![CDATA[If  company (A) has a subsidiary(b) during acquisition no goodwill was recognized  then the subsidiary (b) was merged with another company resulted for change it&#8217;s capital structure , so the Investment of (A) at (b) is now greater than it&#8217;s share of  new capital of (b) is the difference recognized as goodwill or what
please Help


Related posts:Consolidation of net loss position
Financial Statement Consolidation
loss making subsidiaries &#8211; consolidation



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<li><a href='http://www.ifrslist.com/2010/08/22/fs-consolidation-2/' rel='bookmark' title='Permanent Link: Financial Statement Consolidation'>Financial Statement Consolidation</a></li>
<li><a href='http://www.ifrslist.com/2010/09/01/loss-making-subsidiaries-consolidation/' rel='bookmark' title='Permanent Link: loss making subsidiaries &#8211; consolidation'>loss making subsidiaries &#8211; consolidation</a></li>
</ol>]]></description>
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		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>Financial Statement Consolidation</title>
		<link>http://www.ifrslist.com/2010/08/22/fs-consolidation-2/</link>
		<comments>http://www.ifrslist.com/2010/08/22/fs-consolidation-2/#comments</comments>
		<pubDate>Sun, 22 Aug 2010 06:45:24 +0000</pubDate>
		<dc:creator>dina</dc:creator>
				<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/2010/08/fs-consolidation-2/</guid>
		<description><![CDATA[If the subsidiary was established prior to the parent company, what are the possible complications? I.e. because the Holdings require higher initial capital the management decided that once the subsidiary generates revenue. the revenue can be use to fund the share capital of the parent.
On the establishment of the subsidiary the shareholders put more money over the share capital. can i transfer the excess of shareholders capital in the subsidiary to the parent company? what would be my entry?Please help.


Related posts:Consolidation of net loss position
Shareholders current account
Consolidation After Merge



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</ol>]]></description>
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		<slash:comments>5</slash:comments>
		</item>
		<item>
		<title>Realized exchange &#8211; or Revaluation differences?</title>
		<link>http://www.ifrslist.com/2010/08/11/realized-exchange-or-revaluation-differences/</link>
		<comments>http://www.ifrslist.com/2010/08/11/realized-exchange-or-revaluation-differences/#comments</comments>
		<pubDate>Wed, 11 Aug 2010 12:45:18 +0000</pubDate>
		<dc:creator>info@fmch.nl</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2130</guid>
		<description><![CDATA[Dear All,
We run a SAP system with a company in EUR as Local currency and USD as reporting currency. When we book a 100 EUR invoice automatically SAP books it based on the system rate as f.e.150 USD in the reporting currency. Sofar everthing is in order. When we pay the 100 EUR from a EUR bank account 14 days later USD rate is 1,4.  In Local currency we have no realized exchange differences nor revaluation differences. In the reporting currency however we are facing a difference of 10 USD. I tend to ...


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		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Consolidation</title>
		<link>http://www.ifrslist.com/2010/07/05/consolidation-3/</link>
		<comments>http://www.ifrslist.com/2010/07/05/consolidation-3/#comments</comments>
		<pubDate>Mon, 05 Jul 2010 19:29:46 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2093</guid>
		<description><![CDATA[Dear all
I have a doubt about the consolidation of fully owned subsidiary.
While consolidat the financial statements, which rate of exchange we should apply :
i think, for income statement, the rate should be average rate.for balance sheet items, the closing rate for monetory items and for non-monetory items the historical spot rate.
further,what rate, ie buying or selling rate of exchange, should be applied
thank you
Qatar


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</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Is offsetting of positive goodwill against negative goodwill allowed in consolidation?</title>
		<link>http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/</link>
		<comments>http://www.ifrslist.com/2010/06/08/is-offsetting-of-positive-goodwill-against-negative-goodwill-allowed-in-consolidation/#comments</comments>
		<pubDate>Tue, 08 Jun 2010 06:35:52 +0000</pubDate>
		<dc:creator>Oscar Kho</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=2052</guid>
		<description><![CDATA[Hi everyone,
In consolidation, are we allowed to offset negative goodwill against postive goodwill?
Thanks for your help.


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</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Consolidation</title>
		<link>http://www.ifrslist.com/2010/04/02/consolidation-2/</link>
		<comments>http://www.ifrslist.com/2010/04/02/consolidation-2/#comments</comments>
		<pubDate>Fri, 02 Apr 2010 12:36:50 +0000</pubDate>
		<dc:creator>Jon C.</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IAS 27]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1869</guid>
		<description><![CDATA[1. Does IFRS require consolidated accounts to be reported for subsidiary companies pursuing dissimilar activities?
2. Do companies within the EU have to use IFRS as a standard?  Are other standards allowed?
3. It is common practice, according to a publication, that consolidated accounts are prepared from the point of view of the parent company, thus, separating the fair values of minority interests.  Is this practice being worked upon by IASB?
If possible, please quote the relevant standard and the location of the source copy.


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</ol>]]></description>
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		<slash:comments>4</slash:comments>
		</item>
		<item>
		<title>Consolidated accounts</title>
		<link>http://www.ifrslist.com/2010/04/01/consolidated-accounts-2/</link>
		<comments>http://www.ifrslist.com/2010/04/01/consolidated-accounts-2/#comments</comments>
		<pubDate>Thu, 01 Apr 2010 13:56:15 +0000</pubDate>
		<dc:creator>Jon C.</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[GENERAL INFO]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1862</guid>
		<description><![CDATA[Does IAS require consolidated accounts reported for subsidiary companies pursuing dissimilar activities (than those of the parent company)?
Can you quote the relevant IASs?  Where can I find copies and guidelines of the IASs for reading?
Do EU companies have to follow IAS since 2005?  What other standards (e.g. IFRS) are acceptable?  In which legislations?
Reference
Corporate Financial Accounting and Reporting 2nd Ed by Tim Sutton


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		<slash:comments>6</slash:comments>
		</item>
		<item>
		<title>Retained losses on Investment in subsidiary</title>
		<link>http://www.ifrslist.com/2010/03/12/retained-losses-on-investment-in-subsidiary/</link>
		<comments>http://www.ifrslist.com/2010/03/12/retained-losses-on-investment-in-subsidiary/#comments</comments>
		<pubDate>Fri, 12 Mar 2010 01:20:56 +0000</pubDate>
		<dc:creator>yahya mohamed</dc:creator>
				<category><![CDATA[BUSINESS COMBINATION]]></category>
		<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[IMPAIRMENT INDICATORS]]></category>
		<category><![CDATA[IMPAIRMENT TEST]]></category>
		<category><![CDATA[INVESTMENT ON SUBSIDIARY]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1815</guid>
		<description><![CDATA[If a subsidiary has a retained losses and it increase from year to year
In the parent separate financial statement as Subsidiary was recognized at cost Is there is a need to impairment or write down the cost of the investment of this subsidiary??


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</ol>]]></description>
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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Sale of subsidiary</title>
		<link>http://www.ifrslist.com/2009/11/02/sale-of-subsidiary-2/</link>
		<comments>http://www.ifrslist.com/2009/11/02/sale-of-subsidiary-2/#comments</comments>
		<pubDate>Mon, 02 Nov 2009 09:39:14 +0000</pubDate>
		<dc:creator>bchew69</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>
		<category><![CDATA[FAIR VALUE]]></category>
		<category><![CDATA[ACCOUNTING]]></category>
		<category><![CDATA[sale of subidiary]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1473</guid>
		<description><![CDATA[Company ABC and Company DEF both own Company XYZ (50%0 each). Company XYZ in turn owns subsidiary GHI (100%) and subsidiary XYZ (100%). Company ABC sells it s share in Company XYZ to Company DEF for a consideration of $1 and in turn buys 100% share of subsidiary GHI for $100,000. How do I account for sale of subsidiary GHI in Company XYZ&#8217;s accounts?
 
Please help!


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		<slash:comments>3</slash:comments>
		</item>
		<item>
		<title>Consolidation adjustments</title>
		<link>http://www.ifrslist.com/2009/09/30/consolidation-adjustments/</link>
		<comments>http://www.ifrslist.com/2009/09/30/consolidation-adjustments/#comments</comments>
		<pubDate>Wed, 30 Sep 2009 12:12:43 +0000</pubDate>
		<dc:creator>srm1930</dc:creator>
				<category><![CDATA[CONSOLIDATION]]></category>

		<guid isPermaLink="false">http://www.ifrslist.com/?p=1437</guid>
		<description><![CDATA[Dear Members
Please advice, how to give effect of consolidation adjustments of the previous year into the current year. how do i give effect of goodwill and minority interest which was passed in the previous year in the current year.
your early response will be helpful.
 
best regards
Suraj Ratan Mohta
srm1930@gmail.com 
cell No.9820297934


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		<slash:comments>2</slash:comments>
		</item>
	</channel>
</rss>

