Please enable JavaScript.

Coggle requires JavaScript to display documents.

Group Accounts (Acquisition Method (Like items combined, Parent's…

- - - - % owned by parent
        
        Difference better price paid and fair value
  - - - Fair value of NCI (market value of equity) less: % owned net assets owned by NCI
- - - - Group accounts shows the activities of the parent and subsidiaries as one company
- - - - Profits on intragroup sales not sold at the end of the period
        
        If the subsidiary profits (upstream sale), NCI share of retained earning will be adjusted