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Transcript
HOW
WHY
WHEn
summary of
far610
By Siti Sakinah Azizan
let's take a look on what we have learnt throughout this semester
consolidated financial statements
WHAT
CSOPL & CSOCE
cSOCF
CSOFP
COMPLEX GROUP STRUCTURE
COMPLEX
FELLOW SUBSIDIARIES
VERTICAL GROUP (FATHER-SON-GRANDSON)
MIXED GROUPS
ACCOUNTING FOR ASSOCIATES & JOINT ARRANGEMENTS
WHAT MORE?
ASSOCIATES
EQUITY ACCOUNTING
JOINT ARRANGEMENTS
JOINT OPERATION
JOINT VENTURE
INCREASES IN SHAREHOLDING
CHANGES OR NO CHANGES IN RELATIONSHIP
INVESTMENT ---> ASSOCIATES ---> SUBSIDIARY
ASSOCIATES ---> SUBSIDIARY
SUBSIDIARY ---> SUBSIDIARY
DECREASES IN SHAREHOLDING
CHANGES OR NO CHANGES IN RELATIONSHIP
SUBSIDIARY ---> ASSOCIATES
ASSOCIATES ---> INVESTMENT
SUBSIDIARY ---> ASSOCIATES ---> INVESTMENT
SUBSIDIARY ---> SUBSIDIARY
FOREIGN CURRENCY TRANSACTIONS & OPERATIONS
not EXAMINABLE IN FINAL
EXAMINABLE IN FINAL
"You cannot have
a positive life and
a negative mind."
SOMETHING TO PONDER
- Joyce Meyer
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