Group accounting
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Valt ämnesområde
Group accounting |
| Monetary method (Monetära metoden) |
IFRS anger att integrerade utländska dotterbolag ska omräknas till svenska kronor med monetära metoden. Enligt denna metod ska:
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| Badwill |
| Current method |
| Hidden reserve |
| Subsidiary |
| Goodwill for all owners |
| Functional currency |
| Purchase method |
| Average rate |
| Goodwill |
| Integrated company |
| Inter-company profit |
| Associated company |
| Joint venture |
| Equity method |
| Proportional method |
| Group |
| Joint venture |
| Majority share |
| Minority |
| Minority share |
| Minority interest |
| Parent company |
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Monetary method
- - - - - - Visas ovan - - - - |
| Negative goodwill |
| Reverse acquisition |
| Unrealized inter-company profit |
| Presentation currency |
| Accounting currency |
| Acquisition in steps |
| Surplus value |
| Surplus value - full or net |
| Surplus value - deffered tax |