Home » Consolidated Balance Sheet | Elimination of Investment |Advanced Accounting |CPA Exam FAR | Ch 3 P 2 financial accounting chapter 3

Consolidated Balance Sheet | Elimination of Investment |Advanced Accounting |CPA Exam FAR | Ch 3 P 2 financial accounting chapter 3



ในเซสชั่นนี้ ฉันอธิบายงบดุลรวม งบดุลรวมแสดงสินทรัพย์และหนี้สินของบริษัทแม่และบริษัทในเครือทั้งหมดเป็นเอกสารฉบับเดียว โดยไม่มีความแตกต่างว่ารายการใดเป็นของ บริษัทใด งบดุลรวมแสดงสินทรัพย์และหนี้สินของบริษัทแม่และบริษัทย่อยทั้งหมด ในเอกสารฉบับเดียว Farhat Accounting Lectures ช่วยให้คุณเข้าใจงบดุลรวม คุณเป็นผู้สมัคร CPA หรือนักศึกษาบัญชีหรือไม่? ตรวจสอบเว็บไซต์ของฉันสำหรับแหล่งข้อมูลเพิ่มเติม เช่น สไลด์ PPT บันทึกย่อ ฝึกปรนัย แบบฝึกหัด และคำถาม T/F 🚀 เชื่อมต่อกับฉันใน LinkedIn: ✔ 💥Facebook: @accountinglectures ⬆Instagram Account: @farhalectures Twitter: @farhalectures Email: [email protected] #CPAEXAM #balancesheet #advancedaccounting Accounting for stock Acquising, parent, บริษัทลูก, ดอกเบี้ยที่ไม่มีการควบคุม, การด้อยค่าของค่าความนิยม การบัญชีขั้นสูง การได้มาซึ่งสินทรัพย์ การได้มาซึ่งหุ้น การควบรวมกิจการ การรวมกิจการ การเข้าซื้อกิจการ งบการเงินรวม ผู้ซื้อ ผู้ถูกซื้อ การลงทุนในบริษัทย่อย การสอบ CPA นิติบุคคลดอกเบี้ยผันแปร Enron นิติบุคคลเฉพาะกิจ

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Consolidated Balance Sheet | Elimination of Investment |Advanced Accounting |CPA Exam FAR | Ch 3 P 2

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Consolidated Balance Sheet | Elimination of Investment |Advanced Accounting |CPA Exam FAR | Ch 3 P 2
financial accounting chapter 3
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31 thoughts on “Consolidated Balance Sheet | Elimination of Investment |Advanced Accounting |CPA Exam FAR | Ch 3 P 2 financial accounting chapter 3”

  1. Hello Farhat, your lectures are really helpful. But I have a question: for case 1(a) P company make the JE: DR investment in S 160,000 CR cash 160,000, then S company would make the JE: DR cash 160,000 CR common stock 160,000 Right? However, it seems that the S balance sheet doesn't include the cash and common stock 160,000. could you explain a bit?

  2. Hi Sir, Very thanks for the lectures. They are really helpful. Can you please let me know in case of partial goodwill method what goodwill (IV > FV) will be reported in parent books in case the IV(140) > FV(120) > BV(100) and there is NCI of 20% in the subsidiary and it is measured at fair value of identifiable net assets?

  3. Your lectures are sooo helpful! thankssss alot for making this complicated topic so understanble and easy to learn! Hope to see more n more videos from you! Ofcourse I am subscribing you!

  4. To ANYONE that BENEFITS from these lectures that Professor Farhat creates I wonder if you would consider making a donation to allow him to create more great content! He truly is NOT doing it for financial gain but does it for the love of teaching and accounting. That is not to say that he wouldn't appreciate being compensated for the time he put into making the videos and at the very least he should not have to "foot the bill" for the website, hardware, and software costs that he no undoubtedly incurs to create this outstanding content. I know it's easy to find a video on YouTube and NOT even think about the content creator and the costs they incur to make it available to everyone for free! He has never asked for donations and never would so please consider making a donation. If each of his "YouTube students" donated $5, $10 or $20, it would go a long way in helping him do what he does BEST! Anyway, to use one of Professors Farhat's frequently used phrases: "THINK ABOUT IT!!!"………..he has given so generously we as students should give something back. There is a tab on his website: https://farhatlectures.com/ where you can make donations through PayPal.

  5. Wow! Just wow! Thank you sire! You are indeed a blessing thank you so much!!! I can hardly believe that I was able to understand AFAR. I commend you for that. THUMBS UP!

  6. Professor, is it optional for companies to report land at Historical cost under US GAAP? Also, companies that adopt IFRS, must they too report Land in historical cost or can they choose to report at fair value?

    p.s amazing job.

  7. preparing for my interview with the finance officer on consolidation. thanks for this i remembered everything! keep up the good work!

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