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SBR考试技巧:制作Statement of Financial Position

时间:2019-07-17 11:15 作者:webmng

制作Statementof Financial Position 步骤:

制作时,要严格按步骤来,防止遗漏。

Step1:Group Structure

Step2:Individual Adjustment for Sub

Step3:Net Asset Preparation

(OSE, RE, OCE and Fair ValueAdjustment)

Inter Company Trading (URP Adjustment)

Setp4:Goodwill

Proportion Method

Full Method

Impairment

Step5:NCI

Proportion Method

Full Method

Impairment

Step6:Associated/JV (Equity Method)

Step7:Individual Adjustment (Acquirer)

Balance Sheet and P&L (RE)

Balance Sheet and Equity (OCE)

Step8:Group RE

Acquirer’s RE balance at ReportingDate

Sub Post Acquisition Profit Sharing(Controlled)

Association Post Acquisition ProfitSharing

Individual Adjustment for Acquirer(P&L related)

Step9:Group OCE

Acquirer’s OCE balance at ReportingDate

Sub Post Acquisition OCE sharing(Controlled)

Individual Adjustment for Acquirer(Equity Related)

Step10:Consolidation

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再来看下P2综合考试技巧ExamTechniques

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