Professional Documents
Culture Documents
be69c68f-3574-4d0b-a708-e3ec10bfe986Consolidation%20Class%201%20(Basics)
be69c68f-3574-4d0b-a708-e3ec10bfe986Consolidation%20Class%201%20(Basics)
X.
f 3 MHA Book
.
→ Fs
study TextorYaplay
→
f3 Exam kit ( Kaplan)
→ F3 Exam kit ppl
.
timitedlompamj
limited
.
liability
→ .
¥JHds
→
:
Real
of company
→ owners
have
voti n g Ri g ht s Aam
.
got
in .
¥IE÷÷g÷÷ .. .
f÷if::
.
f. f
.
→ Because
they are owners .
1¥ toys
¥¥i¥÷r rµµ÷E÷i÷
"
:&::* .
ftp.prg.swm#tdG
'
joseon
!
.
.
¥¥Es door
*Deb¥a/¥mf£±
co
generawhich
.
contract tes
loan
through
called
toffee
-1
a is
, .
debenture
-
*
FFhefPARV-alue.tk
¥: :÷⇐¥÷÷:÷÷i: ÷÷
Assets rake written
face
of
→
. on
NCA . .
-
-
1900 .
Share
By govt
Fixed
EA
→
20,1
.
Records
.
30rad: → G.
always
"
Kimba Price
of
share in
.
→
+
Stock
NotExchange
Liabilities . - - -
Xix
.
→ fixed .
A-
Many
Factors
→
depends on
like
company performance
's
showepremiw#
-308¥ Fffshares
tribeswoman
.am .
Market $10
price
-
-
. .
Issue
price
-
.
$10 .
Previn $1 -
face Value
r
-
proma
# 2
spare
1508.6 .Gooo
premium Bank "
✓
g
.
BEN 9000
✓
O.sc/6oooord.8herbf.50oo
4500
prom ✓
poor
- 800
share
- prom -
5014 9550
C A L
Revaluation
-
- .
-
q.fedigedgmt.tl#opInomeRewahatimRls- 50
Fin .
Mitro
¥
✓
#
Revak Resto
Consolidation :
=
It
when one
company Buys Runni n g
shares
Business
of
Another
company .
"
Company company
Subsidiary
"
controlled
By
who is Another co is
company
→
of The combination
Another
getsa of calledcompany of
control that
company parent
.
"
of subsidiary group
→ is
:
companies
→ It theis
Responsi b i l i t y
Consolidated Aconite for the wholeg
parent
prepare
co .
to
consolidation
group .
means
ois±¥÷÷÷
Responsibility of
is the Parata .
② External
growth
.
③ Diversification
If
.
④ Tax
Benefits Cadvqnead)
gro up@ companies
. .
⑤ Risk
Management (
)
IBaeffqrdd.im
Forward
-
⑥
Entry foreign
in Markets .
E
.