TOEIC500点台からのUSCPA: FAR co this pageUSCPA合格のためのライフログです。 気づいたことをメモしていくのであまり体系的ではありませんが、現在USCPA学習中の方にも役立ったら嬉しいです。

  • Published on
    03-Feb-2018

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<p>TOEIC500USCPA: FAR consolidation</p> <p>TOEIC500USCPA</p> <p>USCPAUSCPA</p> <p> 20131016</p> <p>FAR consolidation</p> <p>Equity method</p> <p>Goodwill</p> <p>stock dividend</p> <p>20-25%FMVsmall stock dividend ; Dr)RECr)CS,Cr)APIC</p> <p>20-25%PARlarge stock dividend ; Dr)RECr)CS</p> <p>business combination</p> <p> : aquisition cost(finders fee,advisory, legal, accounting valuation , professional constructed fee)</p> <p>controlling interest : </p> <p>transaction cost ( finders fee, consultant's fee)</p> <p>ISPLintercompany transction</p> <p>ISPLretained earnings and non-controling interest(Dr)</p> <p> 1 investment-sub(non-controlling interest )2 </p> <p>1A100%100%(goodwill)BFV()AB(100%FV) goodwill.</p> <p>1goodwil Dr) goodwill xxx / Cr) Invest-Sub xxx Cr) NCI -plug-xxx</p> <p>net assets FVFVnet assets Inv-sub N.C. Dr)PP&amp;E xxx / Cr)A.D of PP&amp;E xxx Dr)Land xxx / Cr)Cost of sale xxx /Cr)Inv-sub xxx /Cr)N.C. xxxCAR(APICRE)DrCr)Dr)Inv-sub,N.C.Dr)C.S. xxx / Cr)Inv-sub xxxDr)APIC xxx / Cr)N.C. xxxDr)RE xxx</p> <p>2BONDBOND/BOND/FVAP/AR</p> <p>aquisition cost </p> <p>contingent consideration : </p> <p>aquisition method FMVdirect aquisition cost </p> <p>+FMV)</p> <p>pro rata()</p> <p>consolidated FS</p> <p>consolidated FS()</p> <p>, ()</p> <p>.(100%)</p> <p>RE. </p> <p>(freightoutfreight in</p> <p>FMV. CSFMVnoncontrolling interest .</p> <p>controlling interest / noncontrolling interest </p> <p>variable interests entity</p> <p> ETF</p> <p>combined FS consolidated FS</p> <p>combinedFSFS</p> <p>consolitatedFS</p> <p>combined</p> <p>Quan-1</p> <p>:12:16</p> <p>BlogThis!Twitter Facebook Pinterest </p> <p>:FAR</p> <p>0 :</p> <p>: (Atom)</p> <p>2016</p> <p>(2)</p> <p>5</p> <p>(2)</p> <p>2013</p> <p>(50)</p> <p>11</p> <p>(2)</p> <p>10</p> <p>(17)FAR GovernmentalFAR IFRSSECAUD AUD workpaper -FAR special areasFAR consolidationFAR simulationFAR FAR / FAR cash,receivable,investmens( monetary current a...FAR concept,frameworkFAR CashFlowFAR differd taxFAR reportingEPSFAR FAR Equity</p> <p>9</p> <p>(22)</p> <p>8</p> <p>(9)</p> <p>Quan-1</p> <p>. Powered by Blogger.</p>

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