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You said in one of your lectures on consolidation that there are basically two factors upon which the subsidiary value is examined such as:
1. Shares value
2. Post-acquisition ProfitsBut the question that i have on my mind is that there are many other factors (I mentioned few of them at the end) but i don’t know whether they also fall under post-acquisition changes based on the performance of subsidiary business.
i) Fair value adjustments
ii) Goodwill
iii) Intangible assets bought
iv) Business Partnership
v) Research and Development initiatives
vi) Biddings / Takeovers
vii) Major business changesI do not say that in my lectures, and everything needed for Paper FA (which includes fair value adjustments and goodwill arising on consolidation) are explained in detail in my free lectures. The other 5 items you mention are not examinable in Paper FA in the context of consolidations.
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