Chap005_Day2_class - Chapter 5 Consolidated Statements...

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Chapter 5 Consolidated Statements ost cquisition Post-Acquisition ± focus of today’s class ² Consolidation, post-acquisition ² Three-part consolidation workpaper - ass problems for today and next class ± In class problems for today and next class ² E5-12, E5-14, P5-34
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Investment in Subsidiary (Equity Method) 2
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Investment in Subsidiary (Equity Method) pening balance ividends received opening balance dividends received mortization of % of SUB’s income Amortization of differential ending balance Balance on Worksheet
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Income from Subsidiary (Equity Method) 4
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Income from Subsidiary (Equity Method) Amortization of Differential % of SUB’s income 5 Income from SUB = % of SUB’s income – Amor. of Differential
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Investment in Subsidiary (Equity Method) pening balance ividends received opening balance dividends received Income from SUB ending balance 6 Income from SUB = % of SUB’s income – Amor. of Differential
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Recall: Chapter 4 Consolidation (Acquisition date) ± Old E(1): Common stock (subsidiary)
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This note was uploaded on 10/14/2009 for the course MGMT 503 taught by Professor Staff during the Spring '08 term at Purdue University-West Lafayette.

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Chap005_Day2_class - Chapter 5 Consolidated Statements...

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