Corporate Takeover Decision Making and Effects on Consolidated Accounting

Running head: CORPORATE TAKEOVER DECISION MAKING AND EFFECTS ON
CONSOLIDATED ACCOUNTING
Corporate takeover decision making and the effects on consolidated
accounting
Name of the Student
Name of the University
Author Note

CORPORATE TAKEOVER DECISION MAKING AND EFFECTS ON CONSOLIDATED
ACCOUNTING
Executive summary:
The report is prepared to demonstrate an understanding of the concepts of the
business combination, intra group transactions, and consolidation accounting and
acquisition method. Explanation of the concepts have been done by referring to the
case study of JKY limited and FAB limited by making a detailed use of relevant
accounting standard. All the explanation of the accounting concepts have been
explained by providing appropriate examples that provided detailed view of the
accounting treatments relating to consolidation and equity accounting.

CORPORATE TAKEOVER DECISION MAKING AND EFFECTS ON CONSOLIDATED
ACCOUNTING
Table of Contents
Introduction:..................................................................................................................2
Answer to Part A:..........................................................................................................3
Discussing the difference between equity accounting and consolidation accounting: 3
Answer to Part B:..........................................................................................................3
Discussing the key principles of how the intra group transactions can be treated:.....3
Answer to Part C:..........................................................................................................3
Changes that are required to ensure that the consolidated financial statements are
stated correctly:............................................................................................................3
Evaluating the impact of required changes on the disclosure requirements on the
annual report:................................................................................................................3
Discussing the effect of disclosure requirement of non controlling interest as a
separate item in the consolidation process:.................................................................3
Conclusion:...................................................................................................................3
References list:.............................................................................................................3