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- Accounting
- consolidated Balance Sheet / statement of financial position under IFRS 10
Curriculum
- 4 Sections
- 20 Lessons
- 52 Weeks
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- Introduction and Key words3
- Consolidation Procedures8
- 2.1Line by line basis : Consolidated Financial Statements
- 2.2Intragroup Service for Consolidated income statement and balance Sheet
- 2.3Intra Company Balances : Consolidated Financial Statements
- 2.4inventory in transit : Consolidated Financial Statements
- 2.5Cash in transit : Consolidated Financial Statements
- 2.6RE and Other Reserve after acquisition : Consolidated Financial Statements
- 2.7Fair Value Adjustment for Fixed Asset : Consolidated Financial Statements
- 2.8intra group profit for transfer of PPE / Fixed Asset : Consolidated Financial Statements
- Consolidated Balance Sheet5
- Cost of Investment4
- 4.2cash consideration /Type of Considerations / Consolidated Financial Statements
- 4.3Share for share exchange ,Cost of Investment :Consolidated Financial Statements
- 4.4Deferred cash consideration, Cost of Investment :Consolidated Financial Statement
- 4.5Contingent consideration ,Cost of Investment : Consolidated Financial Statements
ពាក្យថា ” គ្រប់គ្រង ” / Control: Consolidated Financial Statements
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