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Category Archives: Associates
Eliminating unrealized profits…back to the exam room!
by John Hughes I’m no doubt misremembering, but I’d almost swear that half the exercises when I was training to be an accountant related to figuring out eliminations of unrealized profits on consolidation (the other half related to income taxes). Since then, I’ve … Continue reading
Posted in Associates, Consolidation, IFRS
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Consolidated financial statements – goodbye to a simpler age
by John Hughes We all know moving to IFRS is a trade-off, entailing in particular that we give up a degree of local autonomy over our ability to set accounting standards. It’s for the greater good, no question, but I’m sure I’m … Continue reading
Posted in Associates, Consolidation, IFRS
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The significance of having influence (or not)
by John Hughes I’ve always thought equity accounting is one of the stranger aspects of accounting literature. I mean, there’s nothing very principles-based about taking a bright line of owning 20% of an investee’s voting power (even if the presumptions attached to it … Continue reading
Posted in Associates, IFRS
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