IFRS LIST.com » CONSOLIDATION http://www.ifrslist.com The Community about IAS/IFRS, International Accounting Sat, 04 Feb 2012 07:46:24 +0000 en hourly 1 http://wordpress.org/?v=3.0.1 Consolidation of Foreign sub http://www.ifrslist.com/2010/10/03/consolidation-of-foreign-sub/ http://www.ifrslist.com/2010/10/03/consolidation-of-foreign-sub/#comments Sun, 03 Oct 2010 08:12:01 +0000 vengenerator http://www.ifrslist.com/2010/10/consolidation-of-foreign-sub/
  • Hedging on Foreign Currencies
  • Entries – Consolidation of financial statements
  • Gain on Bargain Purchase (IFRS 3)
    • ]]>     http://www.ifrslist.com/2010/10/03/consolidation-of-foreign-sub/feed/ 5     Consolidation http://www.ifrslist.com/2010/04/02/consolidation-2/ http://www.ifrslist.com/2010/04/02/consolidation-2/#comments Fri, 02 Apr 2010 12:36:50 +0000 Jon C. http://www.ifrslist.com/?p=1869
  • Consolidated accounts
  • Accounting changes for minority investments?
  • Business Combinations, Consolidation (IFRS 3 and IAS 27) literature
    • ]]>     http://www.ifrslist.com/2010/04/02/consolidation-2/feed/ 4     Consolidation adjustments http://www.ifrslist.com/2009/09/30/consolidation-adjustments/ http://www.ifrslist.com/2009/09/30/consolidation-adjustments/#comments Wed, 30 Sep 2009 12:12:43 +0000 srm1930 http://www.ifrslist.com/?p=1437
  • Sale of subsidiary
  • Fair value model for PPE
  • Consolidation- disposal of subsidiary
    • ]]>     http://www.ifrslist.com/2009/09/30/consolidation-adjustments/feed/ 2     Consolidation – IFRS http://www.ifrslist.com/2009/05/15/consolidation-ifrs/ http://www.ifrslist.com/2009/05/15/consolidation-ifrs/#comments Fri, 15 May 2009 12:26:03 +0000 chirag_d http://www.ifrslist.com/?p=1295
  • Consolidation – Goodwill related questions
  • Entries – Consolidation of financial statements
  • Is offsetting of positive goodwill against negative goodwill allowed in consolidation?
    • ]]>     http://www.ifrslist.com/2009/05/15/consolidation-ifrs/feed/ 3     Entries – Consolidation of financial statements http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/ http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/#comments Sat, 11 Apr 2009 08:57:54 +0000 admin http://www.ifrslist.com/?p=1255
  • Consolidation of net loss position
  • Consolidation of Foreign sub
  • Consolidation- disposal of subsidiary
    • ]]>     http://www.ifrslist.com/2009/04/11/entries-consolidation-of-financial-statements/feed/ 0     Business Combinations, Consolidation (IFRS 3 and IAS 27) literature http://www.ifrslist.com/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/ http://www.ifrslist.com/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/#comments Thu, 19 Mar 2009 22:01:12 +0000 spcboarder http://www.ifrslist.com/?p=1222
  • IFRS 3 – Business Combination
  • COST DIRECTLY ATTRIBUTABLE TO THE BUSINESS COMBINATIONS
  • loss making subsidiaries – consolidation
    • ]]>     http://www.ifrslist.com/2009/03/19/business-combinations-consolidation-ifrs-3-and-ias-27-literature/feed/ 3     In case of newly established Subsidiary http://www.ifrslist.com/2009/02/04/in-case-of-newly-established-subsidiary/ http://www.ifrslist.com/2009/02/04/in-case-of-newly-established-subsidiary/#comments Wed, 04 Feb 2009 08:32:49 +0000 ca.lokeshjain http://www.ifrslist.com/?p=1132
  • Sale of subsidiary
  • Retained losses on Investment in subsidiary
  • Financial Statement Consolidation
    • ]]>     http://www.ifrslist.com/2009/02/04/in-case-of-newly-established-subsidiary/feed/ 1     PPP http://www.ifrslist.com/2008/12/15/ppp/ http://www.ifrslist.com/2008/12/15/ppp/#comments Sun, 14 Dec 2008 22:29:00 +0000 ifrslist http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-ppp/
  • Equity investments AFS is a non-monetary items?
  • IAS 23 Borrowing costs – Forex diffrences
  • Where can I find pdf copy of US GAAP and US GAAP APB?
    • ]]>     http://www.ifrslist.com/2008/12/15/ppp/feed/ 0     Acquisition accounting http://www.ifrslist.com/2008/12/15/acquisition-accounting/ http://www.ifrslist.com/2008/12/15/acquisition-accounting/#comments Sun, 14 Dec 2008 22:28:00 +0000 ifrslist http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-acquisition-accounting/
  • Goodwill & Minority calculation
  • Equity accounting.
  • IAS-27 query
    • ]]>     http://www.ifrslist.com/2008/12/15/acquisition-accounting/feed/ 0     Consolidation , Foreign exchanges ( rates) http://www.ifrslist.com/2008/12/15/consolidation-foreign-exchanges-rates/ http://www.ifrslist.com/2008/12/15/consolidation-foreign-exchanges-rates/#comments Sun, 14 Dec 2008 22:26:00 +0000 ifrslist http://www.ifrsforsme.com/share/2008/12/fwd-fw-ifrs-list-consolidation-foreign-exchanges-rates/
  • Conversion of foreign currency expenses with local currency
  • Foreign currency translation issue
  • Consolidation
    • ]]>     http://www.ifrslist.com/2008/12/15/consolidation-foreign-exchanges-rates/feed/ 0     Impairment Goodwill http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-impairment-goodwill/ http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-impairment-goodwill/#comments Sun, 14 Dec 2008 22:19:00 +0000 ifrslist http://www.ifrsforsme.com/share/2008/12/fwd-ifrs-list-impairment-goodwill/
  • Loan Impairment
  • Impairment for Mining Companies (E&E assets)
  • Assessing for Impairment Indicators on Transition Date
    • ]]>     http://www.ifrslist.com/2008/12/15/fwd-ifrs-list-impairment-goodwill/feed/ 0     Waiver of Inter company Loan http://www.ifrslist.com/2008/08/28/waiver-of-inter-company-loan/ http://www.ifrslist.com/2008/08/28/waiver-of-inter-company-loan/#comments Thu, 28 Aug 2008 15:23:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-waiver-of-inter-company-loan/
  • Interest free loan with no fixed repayment terms
  • Treatment of Exchange Difference on Capital Asset
  • Interest Free Loan to an Employee
    • ]]>     http://www.ifrslist.com/2008/08/28/waiver-of-inter-company-loan/feed/ 0     Consolidation http://www.ifrslist.com/2008/08/28/consolidation/ http://www.ifrslist.com/2008/08/28/consolidation/#comments Thu, 28 Aug 2008 15:21:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-consolidation/
  • Consolidation of SPE
  • loss making subsidiaries – consolidation
  • Consolidation- disposal of subsidiary
    • ]]>     http://www.ifrslist.com/2008/08/28/consolidation/feed/ 0     Difference of exchange http://www.ifrslist.com/2008/08/28/difference-of-exchange/ http://www.ifrslist.com/2008/08/28/difference-of-exchange/#comments Thu, 28 Aug 2008 15:20:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-difference-of-exchange/
  • Exchange difference on advance received for issue of shares
  • Exchange difference on payment to contractor for development on fixed assets
  • Conversion of foreign currency expenses with local currency
    • ]]>     http://www.ifrslist.com/2008/08/28/difference-of-exchange/feed/ 0     Can someone help me in consolidations notes ? http://www.ifrslist.com/2008/08/28/consolidations-notes/ http://www.ifrslist.com/2008/08/28/consolidations-notes/#comments Thu, 28 Aug 2008 15:19:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-can-someone-help-me-in-consolidations-notes/
  • Disclosure notes on IFRS 7
    • ]]>     http://www.ifrslist.com/2008/08/28/consolidations-notes/feed/ 0     Intercompany http://www.ifrslist.com/2008/08/28/intercompany/ http://www.ifrslist.com/2008/08/28/intercompany/#comments Thu, 28 Aug 2008 15:10:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-fw-ifrs-list-inter-company/
  • Accounting treatment of currency exchange differences arising out of consolidation
  • Difference of exchange
  • IAS 7- Statement of Cash Flows & Foreign exchange gains/losses
    • ]]>     http://www.ifrslist.com/2008/08/28/intercompany/feed/ 0     Goodwill & Minority calculation http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/ http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/#comments Thu, 28 Aug 2008 15:07:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/
  • Minority Interest
  • Goodwill Calculation
  • Question about goodwill
    • ]]>     http://www.ifrslist.com/2008/08/28/re-ifrs-list-goodwill-minority-calculation/feed/ 0     Consolidation of SPE http://www.ifrslist.com/2008/08/28/re-ifrs-list-consolidation-of-spe/ http://www.ifrslist.com/2008/08/28/re-ifrs-list-consolidation-of-spe/#comments Thu, 28 Aug 2008 14:43:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-consolidation-of-spe/
  • PPP
  • Prior year adjustment
  • Fwd: [IFRS List] Basis for Valuation of closing stock.
    • ]]>     http://www.ifrslist.com/2008/08/28/re-ifrs-list-consolidation-of-spe/feed/ 0     Equity accounting. http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/ http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/#comments Thu, 28 Aug 2008 14:42:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-equity-accounting/ Hi   When a parent company preperaing consolidated financials lost control and reaches significant influence , attracking equity method.   The change in ownership of subsidiary should be accounted for subsequently or to restate the prior period.   That is equity method should be applied from the date of change or should do this restructring from prior period financial staement presented. thanks With Best Wishes and Regards SHABI   Dear Shabih,     When part of an investment in a subsidiary is sold during the reporting period, the parent should record its investment after the disposal in the consolidated accounts as follows: - If a ... Related posts:
    1. Equity investments AFS is a non-monetary items?
    2. Investment decision
    3. IAS-27 query
    ]]>     http://www.ifrslist.com/2008/08/28/re-ifrs-list-equity-accounting/feed/ 1     Merger Entries http://www.ifrslist.com/2008/08/28/re-ifrs-list-merger-entries/ http://www.ifrslist.com/2008/08/28/re-ifrs-list-merger-entries/#comments Thu, 28 Aug 2008 14:41:00 +0000 ifrslist http://ifrslist.wordpress.com/2008/08/28/re-ifrs-list-merger-entries/
  • Entries – Consolidation of financial statements
  • Minority Interest
  • Equity accounting.
    • ]]>     http://www.ifrslist.com/2008/08/28/re-ifrs-list-merger-entries/feed/ 0