Consequential risk and Goodwill on consolidation: Difference between pages

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1.
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.
The risk of a consequential financial loss.


2.
The risk of a secondary or further adverse event, following and caused by an initial one.
For example the risk of a tsunami following - and caused by - an initial earthquake.


== See also ==
== See also ==
* [[Consequential loss]]
* [[Goodwill]]
* [[Group accounts]]
* [[Subsidiary]]


=== Other resources ===
[[Media:Apr15TTqualifications45-47.pdf| All together now, The Treasurer, 2015]]

Revision as of 11:36, 13 May 2016

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, The Treasurer, 2015