The easiest method of consolidation step by step - just in 10 minutes! If you understand this, then your consolidations will be easy forever.
The content:
00:00 Intro
00:24 Example – the question
01:23 Group structure
01:53 Step 1: Combine
02:35 Step 2: Eliminate
04:37 Calculating NCI (non-controlling interest)
05:33 Calculating goodwill
07:08 Intragroup transactions
07:50 Consolidated statement of financial position
08:25 Group retained earnings calculation
09:25 “Exam-style” of consolidation
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