Intercompany Balances, Cash in Transit, Loans & Dividends
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Lessons in this course
- Control & Consolidation Scope: Direct, Indirect & Effective OwnershipFree
- Goodwill at Acquisition: Consideration, Fair Values & Full vs Proportionate NCI Pro
- Fair Value Adjustments & Extra Depreciation after the Acquisition Pro
- The Consolidation Worksheet: Parent + Subsidiary + Adjustments = Group Pro
- Intercompany Sales & Unrealised Profit: Upstream vs Downstream Pro
- Intercompany Balances, Cash in Transit, Loans & Dividends Pro
- NCI: Share of Group Profit & the NCI Roll-Forward Pro
- Associates (Equity Method) & Step Acquisitions Pro