Chapter 8 CONSOLIDATIONS — CHANGES IN OWNERSHIP INTERESTS Answers to Questions 1 Preacquisition earnings and dividends are the earnings and dividends applicable to an investment…
Slide 1Conducted by: Mr. Koy Chumnith Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition 10 McGraw-Hill/Irwin 2011, Royal University of Law…
Slide 1 Chapter 8 International Business Combinations, Goodwill, and Intangibles Slide 2 International Accounting and Multinational Enterprises – Chapter 8 – Radebaugh,…
Slide 1 1 Matakuliah: F0142/Akuntansi Internasional Tahun: September 2006 Session 11 International Business Combinations, Goodwill, and Intangibles Slide 2 2 How should we…
Assets * ASSETS (continued) TYPE DEFINITION MEASUREMENT I/S Property, Plant & Equipment Tangible, held for use in production etc, more than one period Cost or Revaluation…
Chapter 2 Consolidated Statements Date of Acquisition C2 Consolidated statements - date of acquisition The Consolidations Concept Comparing purchase and pooling Apply purchase…
VALUATION OF GOODWILL VALUATION OF GOODWILL What is Goodwill? Goodwill is excess of purchase price over share of Net Assets (Fair Value) Goodwill is Intangible Asset Goodwill…
Chapter 15 Consolidation Strategic Decision Point How should we consolidate financial results? Use 50% rule or some other method? Example â Vodafone owns 47% of Verizon…