Ch 4 · Ind AS 110 — Consolidated Financial Statements

🗺️ Chart summary

Consolidation Process
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   Combine assets & liabilities (line-by-line)
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   Eliminate intra-group: P&L, balances, dividends, unrealised profit
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   Compute Goodwill = Cost + NCI + FV of previous interest − Net Assets FV
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   Recognise NCI's share of profit & equity