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COMBINED STATEMENT of FINANCIAL CONDITION 2019-2025

De 1446 Printable 2019-2025 Form

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[Music] let's discuss consolidation this is part one of our three-part series for consolidation we will focus on the date of acquisition during the date of acquisition very important is you have to know how to compute for goodwill goodwill competition this is from IFRS 3 for the sake of illustration let's say a world eighty percent of B is the higher B is the Hawaii is the parent B is the subsidiary a'right so how do we compute for the goodwill the equation fair value of consideration transferred plus the non-controlling interest or MCI we know the NC is the 20% hey this is 80% NC is the minority stake minority stake this should be equal to the fair value of the net assets of the subsidiary plus the goodwill all right it means how do you bid from the goodwill Gaugamela very vital consideration transferred plus NC I let's the fair value of net assets you get the goodwill okay on the other hand if Naaman mashmallow Hume fair value of net assets then these

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CA DE 9406 2019
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