1
Set up ownership
Every subsidiary’s ownership recorded, the NCI accounts in place, and the NCI measured the way your group chose.
For accountants who prepare the consolidation · 4 tutorials
Series
Ownership and NCI
Ownership set up and read, acquisitions line by line, changes in stakes, associates and joint ventures, and the NCI reconciled.
2
Acquisitions in depth
Each acquisition’s entries understood line by line, including bargain purchases, step acquisitions and indirect holdings.
For accountants who prepare the consolidation · 4 tutorials
3
Changes in ownership
Stakes bought and sold, with and without a change of control, and dividends to the NCI, all posted correctly.
For accountants who prepare the consolidation · 4 tutorials
4
Associates and joint ventures
Associates and joint ventures carried on the equity method, through losses, currency and partial sales.
For accountants who prepare the consolidation · 3 tutorials
5
Review and reconcile the NCI
The NCI explained month by month and from year to year, with every auto entry up to date.
For finance managers and reviewers · 3 tutorials