TOEIC500USCPA: FAR consolidation
TOEIC500USCPA
USCPAUSCPA
20131016
FAR consolidation
Equity method
Goodwill
stock dividend
20-25%FMVsmall stock dividend ; Dr)RECr)CS,Cr)APIC
20-25%PARlarge stock dividend ; Dr)RECr)CS
business combination
: aquisition cost(finders fee,advisory, legal, accounting
valuation , professional constructed fee)
controlling interest :
transaction cost ( finders fee, consultant's fee)
ISPLintercompany transction
ISPLretained earnings and non-controling interest(Dr)
1 investment-sub(non-controlling interest )2
1A100%100%(goodwill)BFV()AB(100%FV) goodwill.
1goodwil Dr) goodwill xxx / Cr) Invest-Sub xxx Cr) NCI
-plug-xxx
net assets FVFVnet assets Inv-sub N.C. Dr)PP&E xxx / Cr)A.D
of PP&E xxx Dr)Land xxx / Cr)Cost of sale xxx /Cr)Inv-sub xxx
/Cr)N.C. xxxCAR(APICRE)DrCr)Dr)Inv-sub,N.C.Dr)C.S. xxx / Cr)Inv-sub
xxxDr)APIC xxx / Cr)N.C. xxxDr)RE xxx
2BONDBOND/BOND/FVAP/AR
aquisition cost
contingent consideration :
aquisition method FMVdirect aquisition cost
+FMV)
pro rata()
consolidated FS
consolidated FS()
, ()
.(100%)
RE.
(freightoutfreight in
FMV. CSFMVnoncontrolling interest .
controlling interest / noncontrolling interest
variable interests entity
ETF
combined FS consolidated FS
combinedFSFS
consolitatedFS
combined
Quan-1
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2016
(2)
5
(2)
2013
(50)
11
(2)
10
(17)FAR GovernmentalFAR IFRSSECAUD AUD workpaper -FAR special
areasFAR consolidationFAR simulationFAR FAR / FAR
cash,receivable,investmens( monetary current a...FAR
concept,frameworkFAR CashFlowFAR differd taxFAR reportingEPSFAR FAR
Equity
9
(22)
8
(9)
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