Software Flashcards
1
Q
- Account for difference on consolidation
A
2
Q
- Revalue asset acquire
A
3
Q
- Write down goodwill on acquisition
A
4
Q
- Eliminate double -counting of net assets
A
5
Q
- Eliminate intragroup sales of merchandise
A
6
Q
22a. Eliminate unrealised profit in closing stock
A
7
Q
23a. Eliminate unrealised profit in opening stock
A
8
Q
- Eliminate intragroup trade debt
A
9
Q
31a. Non-current asset transfer - reverse profit or loss
A
10
Q
31c. Non-current asset transfer -adjust depreciation
A
11
Q
32a. Capitalised stock transfer, adjust depreciation
A
12
Q
32c. Capitalised stock transfer, adjust depreciation
A
13
Q
- Eliminate intragroup debenture
A
14
Q
- Eliminate intragroup debenture interest
A
15
Q
- Eliminate intragroup debenture interest owing
A
16
Q
- Eliminate intragroup loans
A
17
Q
- Eliminate intragroup loan interest
A
18
Q
- Eliminate intragroup loan interest owing
A
19
Q
- Account for cash in transist
A
20
Q
- Eliminate post-acquisition interim dividens paid
A
21
Q
- Eliminate post-acquisition final dividend declared
A
22
Q
- Eliminate final dividend owing
A
23
Q
- Eliminate intragroup rental fees
A
24
Q
- Eliminate intragroup rental fee owing
A
25
72. Account for NCI (reserves)
26
71 Account for NCT (share capital)
