Chapter 4: Intercorporate Investments—Advanced Topics

In this section

• Consolidation vs. Equity Method: Impact on Financials
  Explore how consolidation and the equity method of accounting differ, their effects on key financial ratios, and the critical disclosures required under IFRS and US GAAP.
• Goodwill Recognition and Measurement
  Learn how Goodwill is recognized and measured in consolidated financial statements, including key IFRS vs. US GAAP differences, measurement period adjustments, and impairment considerations.
• Noncontrolling Interests and Partial Goodwill
  Explore the fundamentals of Noncontrolling Interests (NCI), contrasting full goodwill and partial goodwill accounting, and understand the implications for consolidated financial statements under IFRS and US GAAP.
• Integrated Vignette: Consolidation Challenges
  Explore step-acquisition nuances, remeasurement gains, goodwill calculations, and partial-year consolidation in one comprehensive scenario. Master IFRS vs. US GAAP distinctions and avoid common pitfalls.