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Good day
I was going by through the OT notes along with the podcasts.
I was doing the topic Group Accounts-Consolidation.I noticed out , there isn’t Deferred Consideration discussed out in it
as well as Share Consideration , for the G/w calculation.Any shortcuts for that calculation , will be appreciated.
Moreover , Transfer of Dep NCA from Holding to Subsd Co is discussed , but
what adjustments are reqd if transfer from Subsd Co , to Holding Co.Help Required?
Hi
OT notes explain the pup problem whether selling from P to S or from S to P. Also whether sale or purchase involves an Associate. Look at the mini-exercises at the back of the OT notes
As for deferred consideration, simply (!) discount the figure back to today’s value and include within the cost of acquisition calculation
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