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    c5 Report Acctng For Bus Comb

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    Jenny Aguila
    This document provides a classification and overview of different types of intercompany transactions that can occur between related businesses. It breaks down intercompany transactions into downstream transactions (parent to subsidiary), upstream transactions (subsidiary to parent), and lateral transactions (between subsidiaries). It then gives examples of specific intercompany transactions such as the sale of property/equipment, deferral of unrealized gains, dividends, and bond transactions.

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    c5 Report Acctng For Bus Comb

    Uploaded by

    Jenny Aguila
    12 views8 pages
    This document provides a classification and overview of different types of intercompany transactions that can occur between related businesses. It breaks down intercompany transactions into downstream transactions (parent to subsidiary), upstream transactions (subsidiary to parent), and lateral transactions (between subsidiaries). It then gives examples of specific intercompany transactions such as the sale of property/equipment, deferral of unrealized gains, dividends, and bond transactions.

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    c5-report-acctng-for-bus-comb (1)

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    This document provides a classification and overview of different types of intercompany transactions that can occur between related businesses. It breaks down intercompany transactions into downstream transactions (parent to subsidiary), upstream transactions (subsidiary to parent), and lateral transactions (between subsidiaries). It then gives examples of specific intercompany transactions such as the sale of property/equipment, deferral of unrealized gains, dividends, and bond transactions.

    Copyright:

    © All Rights Reserved
    Download as PPTX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pptx, pdf, or txt
    12 views8 pages

    c5 Report Acctng For Bus Comb

    Uploaded by

    Jenny Aguila
    This document provides a classification and overview of different types of intercompany transactions that can occur between related businesses. It breaks down intercompany transactions into downstream transactions (parent to subsidiary), upstream transactions (subsidiary to parent), and lateral transactions (between subsidiaries). It then gives examples of specific intercompany transactions such as the sale of property/equipment, deferral of unrealized gains, dividends, and bond transactions.

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    of 8

    CONSOLIDATED FINANCIAL STATEMENT

    (PART II)

    Rosal, Monica
    Regal,Zane Dien
    Ilagan,Lei Camille
    Veyra, Khaila
    What are the intercompany transactions and
    why they are important for businesses today?
    Classification of intercompany transactions

    1.DownstreamTransaction 2. Upstream Transaction


    3. Lateral Transaction
    Intercompany Sale of Property,
    Plant, and Equipment
    Deferral of Unrealized Gains
    Intercompany Dividends
    Intercompany Bond Transaction

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