Chapter15BasicGroupConsolidationI

1、Chapter 15 Basic Group Consolidation IProfessional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA P2 Corporate Reporting(INT.) 公司报告（国际会计准则） Chapter15 Basic group consol.(1) ACCA Lecturer: Roy Wang ACCA Research Institute 2 . 基本合并原则 1 Basic Good will ACCAspace 中国ACCA特许公认会计师教育平台 3 基本原则 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 4 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 5 Consideration transfer 1. C

2、urrent consideration ACCAspace 中国ACCA特许公认会计师教育平台 6 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 7 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 8 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 9 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 10 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 11 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 1 ACCAspace 中国ACCA特许公认会计师教育平台 13 Basic group consolidation Copyright ? ACCAspace ACCAspace 中国ACCA特许公认会计师教育平台 14 Basic group consolidation Professional Accounting Education Provided by Academy of Professional Accounting (APA) ACCA Research Institute

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