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IAS 7 pt. 2 - Coggle Diagram
IAS 7 pt. 2
ASSOCIATE TO SUB,
VICE VERSA
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IFRS 3.32
NAV (x)
NCI x
.FV prev held.. x
Goodwill (x) - normally balancing amt
// Purchase price (x)
C & CE x/(x)
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INTRAGROUP LOANS
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- However, existing S/Hs loan is taken over upon
acquisition of Sub
- outflow happens for shares & loan purchased
- Investing activities
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DISCONTINUED OPERATIONS
IFRS 5.33(c) net CFs of operating, investing &
financing to be disclosed
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