This memorandum analyzes the consolidation of BHP, a global resources company, to provide insights for its board of directors and stakeholders. The report examines BHP's structure, including parent companies, subsidiaries, and joint ventures, in accordance with AASB 10, emphasizing the importance of consolidated financial statements. It explores the company's operations across mining, petroleum, and metals, and delves into key aspects such as corporate governance, audit committee functions, and sustainability approaches. The analysis covers financial metrics like the current ratio, goodwill valuation, and related party transactions, drawing from BHP's 2018 annual report. The report highlights significant events like the Samarco dam failure and its financial implications. The memo also includes references to relevant accounting standards and provides a comprehensive overview of BHP's financial performance and position, offering valuable information for decision-making.
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