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Indirect Holding Adjustment

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Indirect Holding Adjustment

  • This topic has 0 replies, 1 voice, and was last updated 10 years ago by yingti.
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  • October 14, 2014 at 11:19 am #204390
    yingti
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    • Topics: 1
    • Replies: 5
    • ☆

    Dear all, appreciate if anyone could help to solve my doubts on Indirect Holding adjustment (IHA).

    Understand that we have to minus IHA in sub-subsidiary when calculating goodwill (cost of investment) & NCI for D shape & vertical group. If the same rule applies when calculating Carrying Value of Investment in Indirect Associate?

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