SlideShare a Scribd company logo
Consolidation
               an overview
Excerpts from a published presentation by KPMG
Components of FS
The Group
Control
Levels of Voting Power
Defacto control
Potential Voting Rights
Potential Voting Rights
Consolidation excerpts

More Related Content

Viewers also liked

Statement of comprehensive income separate structure
Statement of comprehensive income separate structureStatement of comprehensive income separate structure
Statement of comprehensive income separate structureHyderabad Chapter of ICWAI
 
Events after the reporting period – ias 10
Events after the reporting period – ias 10Events after the reporting period – ias 10
Events after the reporting period – ias 10
Hyderabad Chapter of ICWAI
 
Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1Hyderabad Chapter of ICWAI
 

Viewers also liked (20)

Case study 2 threshold
Case study 2 thresholdCase study 2 threshold
Case study 2 threshold
 
Case study 1
Case study 1Case study 1
Case study 1
 
Business combinations
Business combinationsBusiness combinations
Business combinations
 
Ias 16 case study 3
Ias 16 case study 3Ias 16 case study 3
Ias 16 case study 3
 
Statement of comprehensive income separate structure
Statement of comprehensive income separate structureStatement of comprehensive income separate structure
Statement of comprehensive income separate structure
 
Events after the reporting period – ias 10
Events after the reporting period – ias 10Events after the reporting period – ias 10
Events after the reporting period – ias 10
 
Income statement structure
Income statement structureIncome statement structure
Income statement structure
 
Minimum line items
Minimum line itemsMinimum line items
Minimum line items
 
Conclusion
ConclusionConclusion
Conclusion
 
Decommissioning changes accounting
Decommissioning  changes accountingDecommissioning  changes accounting
Decommissioning changes accounting
 
Solution to discussion case study
Solution to discussion case studySolution to discussion case study
Solution to discussion case study
 
Case studies questions ias 1 7 n0s
Case studies questions ias 1 7 n0sCase studies questions ias 1 7 n0s
Case studies questions ias 1 7 n0s
 
Solution to discussion case study
Solution to discussion case studySolution to discussion case study
Solution to discussion case study
 
Case study on contingent consideration 3
Case study on contingent consideration 3Case study on contingent consideration 3
Case study on contingent consideration 3
 
Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1Case study on recognition of assets and liabilities 1
Case study on recognition of assets and liabilities 1
 
Case studies questions ias 1
Case studies questions ias 1Case studies questions ias 1
Case studies questions ias 1
 
Ias 38 case studies 3 nos
Ias 38 case studies 3 nosIas 38 case studies 3 nos
Ias 38 case studies 3 nos
 
Investments in associates examples
Investments in associates examplesInvestments in associates examples
Investments in associates examples
 
Case studies ias 37
Case studies ias 37Case studies ias 37
Case studies ias 37
 
Ias 16 case study 3
Ias 16 case study 3Ias 16 case study 3
Ias 16 case study 3
 

More from Hyderabad Chapter of ICWAI (13)

Ias 28 investments in associates
Ias 28 investments in associatesIas 28 investments in associates
Ias 28 investments in associates
 
Contingencies and provisioning[1]
Contingencies and provisioning[1]Contingencies and provisioning[1]
Contingencies and provisioning[1]
 
Case study on bargain purchase with answer 2
Case study on bargain purchase with answer 2Case study on bargain purchase with answer 2
Case study on bargain purchase with answer 2
 
Case study measurement period 5
Case study measurement period 5Case study measurement period 5
Case study measurement period 5
 
As 14 vs ed as 14 (revised)
As 14 vs ed as 14 (revised)As 14 vs ed as 14 (revised)
As 14 vs ed as 14 (revised)
 
Related party disclosures ias 24
Related party disclosures ias 24Related party disclosures ias 24
Related party disclosures ias 24
 
Property plant and equipment ias 16
Property plant and equipment ias 16Property plant and equipment ias 16
Property plant and equipment ias 16
 
Decison tree
Decison treeDecison tree
Decison tree
 
Operating segments final
Operating segments finalOperating segments final
Operating segments final
 
Ias 17 vs ifrs 8
Ias 17 vs ifrs 8Ias 17 vs ifrs 8
Ias 17 vs ifrs 8
 
Definitions ifrs 5
Definitions ifrs 5Definitions ifrs 5
Definitions ifrs 5
 
Case studies on ifrs 5
Case studies on ifrs 5Case studies on ifrs 5
Case studies on ifrs 5
 
As 24 and ind as 24
As 24 and ind as 24As 24 and ind as 24
As 24 and ind as 24
 

Recently uploaded

31052024_First India Newspaper Jaipur.pdf
31052024_First India Newspaper Jaipur.pdf31052024_First India Newspaper Jaipur.pdf
31052024_First India Newspaper Jaipur.pdf
FIRST INDIA
 
Hogan Comes Home: an MIA WWII crewman is returned
Hogan Comes Home: an MIA WWII crewman is returnedHogan Comes Home: an MIA WWII crewman is returned
Hogan Comes Home: an MIA WWII crewman is returned
rbakerj2
 
Codes n Conventionss copy (1).paaaaaaptx
Codes n Conventionss copy (1).paaaaaaptxCodes n Conventionss copy (1).paaaaaaptx
Codes n Conventionss copy (1).paaaaaaptx
ZackSpencer3
 
Hindustan Insider 2nd edition release now
Hindustan Insider 2nd edition release nowHindustan Insider 2nd edition release now
Hindustan Insider 2nd edition release now
hindustaninsider22
 
What Ukraine Has Lost During Russia’s Invasion
What Ukraine Has Lost During Russia’s InvasionWhat Ukraine Has Lost During Russia’s Invasion
What Ukraine Has Lost During Russia’s Invasion
LUMINATIVE MEDIA/PROJECT COUNSEL MEDIA GROUP
 
Draft-1-Resolutions-Key-Interventions-.pdf
Draft-1-Resolutions-Key-Interventions-.pdfDraft-1-Resolutions-Key-Interventions-.pdf
Draft-1-Resolutions-Key-Interventions-.pdf
bhavenpr
 
03062024_First India Newspaper Jaipur.pdf
03062024_First India Newspaper Jaipur.pdf03062024_First India Newspaper Jaipur.pdf
03062024_First India Newspaper Jaipur.pdf
FIRST INDIA
 
AI and Covert Influence Operations: Latest Trends
AI and Covert Influence Operations: Latest TrendsAI and Covert Influence Operations: Latest Trends
AI and Covert Influence Operations: Latest Trends
CI kumparan
 
01062024_First India Newspaper Jaipur.pdf
01062024_First India Newspaper Jaipur.pdf01062024_First India Newspaper Jaipur.pdf
01062024_First India Newspaper Jaipur.pdf
FIRST INDIA
 
2024 is the point of certainty. Forecast of UIF experts
2024 is the point of certainty. Forecast of UIF experts2024 is the point of certainty. Forecast of UIF experts
2024 is the point of certainty. Forecast of UIF experts
olaola5673
 
Letter-from-ECI-to-MeiTY-21st-march-2024.pdf
Letter-from-ECI-to-MeiTY-21st-march-2024.pdfLetter-from-ECI-to-MeiTY-21st-march-2024.pdf
Letter-from-ECI-to-MeiTY-21st-march-2024.pdf
bhavenpr
 
Resolutions-Key-Interventions-28-May-2024.pdf
Resolutions-Key-Interventions-28-May-2024.pdfResolutions-Key-Interventions-28-May-2024.pdf
Resolutions-Key-Interventions-28-May-2024.pdf
bhavenpr
 
Preview of Court Document for Iseyin community
Preview of Court Document for Iseyin communityPreview of Court Document for Iseyin community
Preview of Court Document for Iseyin community
contact193699
 
Do Linguistics Still Matter in the Age of Large Language Models.pptx
Do Linguistics Still Matter in the Age of Large Language Models.pptxDo Linguistics Still Matter in the Age of Large Language Models.pptx
Do Linguistics Still Matter in the Age of Large Language Models.pptx
Slator- Language Industry Intelligence
 
Sharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdf
Sharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdfSharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdf
Sharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdf
bhavenpr
 

Recently uploaded (15)

31052024_First India Newspaper Jaipur.pdf
31052024_First India Newspaper Jaipur.pdf31052024_First India Newspaper Jaipur.pdf
31052024_First India Newspaper Jaipur.pdf
 
Hogan Comes Home: an MIA WWII crewman is returned
Hogan Comes Home: an MIA WWII crewman is returnedHogan Comes Home: an MIA WWII crewman is returned
Hogan Comes Home: an MIA WWII crewman is returned
 
Codes n Conventionss copy (1).paaaaaaptx
Codes n Conventionss copy (1).paaaaaaptxCodes n Conventionss copy (1).paaaaaaptx
Codes n Conventionss copy (1).paaaaaaptx
 
Hindustan Insider 2nd edition release now
Hindustan Insider 2nd edition release nowHindustan Insider 2nd edition release now
Hindustan Insider 2nd edition release now
 
What Ukraine Has Lost During Russia’s Invasion
What Ukraine Has Lost During Russia’s InvasionWhat Ukraine Has Lost During Russia’s Invasion
What Ukraine Has Lost During Russia’s Invasion
 
Draft-1-Resolutions-Key-Interventions-.pdf
Draft-1-Resolutions-Key-Interventions-.pdfDraft-1-Resolutions-Key-Interventions-.pdf
Draft-1-Resolutions-Key-Interventions-.pdf
 
03062024_First India Newspaper Jaipur.pdf
03062024_First India Newspaper Jaipur.pdf03062024_First India Newspaper Jaipur.pdf
03062024_First India Newspaper Jaipur.pdf
 
AI and Covert Influence Operations: Latest Trends
AI and Covert Influence Operations: Latest TrendsAI and Covert Influence Operations: Latest Trends
AI and Covert Influence Operations: Latest Trends
 
01062024_First India Newspaper Jaipur.pdf
01062024_First India Newspaper Jaipur.pdf01062024_First India Newspaper Jaipur.pdf
01062024_First India Newspaper Jaipur.pdf
 
2024 is the point of certainty. Forecast of UIF experts
2024 is the point of certainty. Forecast of UIF experts2024 is the point of certainty. Forecast of UIF experts
2024 is the point of certainty. Forecast of UIF experts
 
Letter-from-ECI-to-MeiTY-21st-march-2024.pdf
Letter-from-ECI-to-MeiTY-21st-march-2024.pdfLetter-from-ECI-to-MeiTY-21st-march-2024.pdf
Letter-from-ECI-to-MeiTY-21st-march-2024.pdf
 
Resolutions-Key-Interventions-28-May-2024.pdf
Resolutions-Key-Interventions-28-May-2024.pdfResolutions-Key-Interventions-28-May-2024.pdf
Resolutions-Key-Interventions-28-May-2024.pdf
 
Preview of Court Document for Iseyin community
Preview of Court Document for Iseyin communityPreview of Court Document for Iseyin community
Preview of Court Document for Iseyin community
 
Do Linguistics Still Matter in the Age of Large Language Models.pptx
Do Linguistics Still Matter in the Age of Large Language Models.pptxDo Linguistics Still Matter in the Age of Large Language Models.pptx
Do Linguistics Still Matter in the Age of Large Language Models.pptx
 
Sharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdf
Sharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdfSharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdf
Sharjeel-Imam-Judgement-CRLA-215-2024_29-05-2024.pdf
 

Consolidation excerpts