Good practice and Goodwill on consolidation: Difference between pages
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An asset reported in a consolidated group balance sheet, based on the excess - if any - of the purchase price paid for the investment in a subsidiary, over the holding company's share of the subsidiary's net assets. | |||
== See also == | |||
* [[Goodwill]] | |||
* [[Group accounts]] | |||
* [[Subsidiary]] | |||
== | === Other resources === | ||
[[Media:Apr15TTqualifications45-47.pdf| All together now - consolidation accounting, The Treasurer]] | |||
''Consolidation can seem complicated.'' | |||
''This article unpicks the complexity to explain the purpose and process of consolidated group accounting.'' | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 11:01, 28 February 2018
An asset reported in a consolidated group balance sheet, based on the excess - if any - of the purchase price paid for the investment in a subsidiary, over the holding company's share of the subsidiary's net assets.
See also
Other resources
All together now - consolidation accounting, The Treasurer
Consolidation can seem complicated.
This article unpicks the complexity to explain the purpose and process of consolidated group accounting.
