Specific Topics:
The Structure of Group Accounts
Parent company, subsidiary, sub-subsidiary
and minority interests
Consolidated balance sheet, income statement, statement of changes in equity and cash flow statement.
Preparation of a simple consolidated balance sheet
using the equity method based on different levels of ownership at the
subsidiary level.
At the time of acquisition
Subsequent to acquisition
Preparation of a comprehensive consolidated balance
at the subsidiary level.
Pre and post acquisition profits
Intra-group dividends