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Hi
I am studying consolidation atm, i get confussed on FV adjustments, will any one help me on it with notes and guidelines. Further how to study this topic as it is a technical one.
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U may follow kaplan kit.
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plz try to ask question regarding Fair Value adjustment
when you ask Question then anyone help youThe basics of this process involve determining the position in terms of the group at acquisition and the position of the group at the reporting date for which the financial statements are to be consolidated.An upward revision from book value to fair value will result in firstly have an impact on the goodwill calculation decreasing goodwill by difference between fair value and book value and secondly it will impact on value at reporting date and will also result in extra depreciation being charged over remainder of reporting period and in subsequent periods.This will all impact on consolidation calculations involving the statement of financial interest,the income statement and the non controlling interest.
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