Lessons
- Accounting for Equity Investments
- Accounting for Business Combinations
- Accounting for Mergers and Acquisitions (Noncontrolling Interest)
- Accounting for Impairments
- Accounting for M&A Consolidation Using Equity Method
- Consolidations with Cost Method And Equity Method
- Consolidation Accounting and Inter-corporate Transactions
- Consolidation Accounting and Inter-corporate Land Sales
- Consolidation Accounting and Inter-corporate Depreciable Asset Sales
- Preparing a Consolidate Cash Flow Statement
- Consolidation Accounting: Changes in Equity Ownership
- Accounting: Consolidations with Indirect Control
- Accounting: Consolidating Special Purpose Entities
- Accounting for Joint Arrangements
- Accounting: Deferred Income Taxes in Business Combinations
- Consolidation Accounting: Segment Reporting
- Accounting for Foreign Exchange Transactions
- Accounting for Foreign Exchange Transactions
- Consolidation Accounting: Foreign Currency Translation
Accounting for Mergers and Acquisitions (Noncontrolling Interest)
This lecture discusses how to account for a business combination (mergers and acquisitions) when there is a noncontrolling interest. You will learn about how non controlling interest arises, how to calculate the amount of non controlling interest upon acquisition, and how to prepare a consolidated statement of financial position at the sate of acquisition of a majority controlled subsidiary.