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Business combinations and the consolidation of subsidiaries in accordance with IFRS - Fundamental level

2010-06-07 00:00:00
Company: PricewaterhouseCoopers Česká republika, s.r.o.
Rules of IFRS 3 Business combinations in respect of the acquisition of subsidiaries use the purchase method, rules for fair valuation of net assets on acquisition and the calculation of goodwill or gain from bargain purchases...

Rules of IAS 27 Consolidated and separate financial statements will be applied on the single level consolidation of subsidiaries in the year of acquisition and subsequent accounting periods, including rules for the elimination of intragroup balances, transactions and unrealised profit, impact of fair valuation of net assets on acquisition and related effects on deferred tax. Rules for additional purchases and partial sales of investment in subsidiaries.

  • Course date: 7 June 2010
  • Course time: 9.00 am - 5.00 pm
  • Venue: PwC Business Academy, Katerinska 40, Praha 2
  • Tutor: Martin Pleška
  • Language: Czech
  • Course price: 9 500.- CZK (+ VAT)

For more information and registration for this course, please visit our webpage at www.pwc.com/academy or contact us via email business.academy@cz.pwc.com.

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