thank you silvia tutorial is like the food your expanation is like fast food short time with sufficient information in india they make it very difficult with alot of time , it is like food there 2 hrs to make for you lunch at the end is all males thank you teacher
this is one of the amazing lecture i believe very nicely presented and everything i understood at once only i don't know how to reach you bt it at really helped me a lot
My question if one entity has 10% shares/investment in subsidiary and another entity has 90% shares/investment but management and board of directors for both parent entities are same and it is part of one group (same ultimate parent), does IFRS 9 apply to company having 10% shares in subsidiary?
It depends. If 10% holding company can control the investee. Yes it is a subsidiary and apply IFRS 3. Since all the directions are same as per your question. 10% holding company may control the investee and they can apply IFRS 3 not IFRS 9.
Hi Ms. Silvia, Can u please guide about any good consolidation software for entities having overseas operations with multiple functional currency and massive inter company transactions. Thanks
No it is not comes under ifrs 15 but ifrs 9. If the instrument is purchased with the intention of resale. And it is a equity instrument, investor can recognize the investment in FV through PL. this can not be changed subsequently.
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This is almost like a great live class lecture by a great teacher. Awesome. Thank you so much. Keep posting.
I really love your simplified lesson of such topics. Same goes with your voice. Thanks a lot
indeed, her voice matches the explanation
Outstanding Presentation Style Dear Mam
i am from Bangladesh and my teacher follow your lectures and sheet....
I hv understood Consolidation 100%,and its too common in CPA ( uganda)
thank you silvia
tutorial is like the food your expanation is like fast food short time with sufficient information
in india they make it very difficult with alot of time , it is like food there 2 hrs to make for you lunch
at the end is all males
thank you teacher
Silvia, you are a miracle!
This video is just incredible, it helped me to get an overview so fast. Thank you so much!
Thanks Silvia!!! Your explanations are very useful, clear and easy to understand.
You explain the things so clearly! Wonderful
hi silvia thanks for providing such precise, subtle yet effective summaries . Honestly, I would very soon go for your online modules.
this is one of the amazing lecture i believe very nicely presented and everything i understood at once only i don't know how to reach you bt it at really helped me a lot
the best lecture
Very very usefull . Great Job. Thank You Very Much.
Thank you very much for your kind help.
thank you very much indeed ma'am, love you
excellent work
Thank you so much. This video is a BLESSING!
Outstanding explanation..
Thanks Silvia, its really a good
WOW very useful!
Thanks
Powerful!!!
wonderful
very clear - thank you
on point.thank you
thanx mam♡
this is great! can the parent company use cost method for the properties investments and subsidiary use FV method? what to do in consolidation then?
Then in consolidation the perant company has to reverse the FV recognized in individual books and will have to consolidate as per IRFS 3
My question if one entity has 10% shares/investment in subsidiary and another entity has 90% shares/investment but management and board of directors for both parent entities are same and it is part of one group (same ultimate parent), does IFRS 9 apply to company having 10% shares in subsidiary?
It depends. If 10% holding company can control the investee. Yes it is a subsidiary and apply IFRS 3.
Since all the directions are same as per your question. 10% holding company may control the investee and they can apply IFRS 3 not IFRS 9.
thanks!!
thanks a lot!
Hi Ms. Silvia, Can u please guide about any good consolidation software for entities having overseas operations with multiple functional currency and massive inter company transactions. Thanks
Hyperion financial management (HFM ) its oracle's product and currently consolidation leader in the market
In an acquisition of a subsidiary with the intention to resale, will it come under IFRS 5?
No it is not comes under ifrs 15 but ifrs 9. If the instrument is purchased with the intention of resale. And it is a equity instrument, investor can recognize the investment in FV through PL. this can not be changed subsequently.
Nice video but subsidiary is pronounced sub·sid·i·ary (not sub-si-diary.).
sendaitohoku 😨😨😨