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Hello Werty,
nice to meet you again )I have got few questions on on-line lectures:
1)The on-line lections state that for Cost of investment calculation the intergroup dividends should be eliminated at the date of acquisition.
Am I right saying that now we don’t take into account these transactions?2)In lection ; complex structures example 1′ they have a holding company, a subsidiary and an associate and for goodwill calculating the goodwill of subsidiaries NCI is calculated and added to the goodwill of an associate and a subsidiary. I am a bit confused with that.
Thanks in advance.
Nat
Hi
point 1 – please tell me what authority says that we shouldn’t deduct the pre-acquisition element of the post-acquisition dividend from the subsidiary from the cost of investment. seriously, I’m not aware that this has changed and would greatly appreciate your guidance on this.
Point 2 – sounds to be very confused. Have you heard me correctly? Or have I said something stupid? If your quote had finished with “….and added to the goodwill.” that would have been fine. But I don’t see where the associate bit comes in.
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