Business Combinations | Goodwill Impairment | IFRS 10 | IFRS 3 | Consolidated Financial Statements

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  • เผยแพร่เมื่อ 26 พ.ย. 2024

ความคิดเห็น • 39

  • @stavroskaragiannopoulos5843
    @stavroskaragiannopoulos5843 2 ปีที่แล้ว +5

    Many thanks Professor. Best IFRS 3 explanation on internet. Continue the good work!

    • @antonmursid3505
      @antonmursid3505 2 ปีที่แล้ว

      Antonmursid🙏🙏🙏🙏🙏✌💝👌😂🇸🇬🇸🇬🇸🇬🇸🇬🇸🇬✌💝👌🙏🙌

  • @ramanuja21
    @ramanuja21 9 หลายเดือนก่อน +1

    Thanx for sharing this video, Farhat. This is far better than reading it from bland IFRS literature with no guidance whatsoever.

    • @AccountingLectures
      @AccountingLectures  9 หลายเดือนก่อน

      Glad it was helpful! Thank you and please visit the website for more farhatlectures.com/ Start your free trial!
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  • @mahmoudmohsen8105
    @mahmoudmohsen8105 13 วันที่ผ่านมา

    Hello Prof. Farhat , thanks for the great effort . I wanted to clear smtg around IFRS3 , recording the identifiable assets @ FMV including inventory , would not that just goes against another IFRS or recording inventory at FMV or bookvalue which is lower of them?

  • @simokhwang51
    @simokhwang51 3 ปีที่แล้ว +1

    you are the best sir
    God bless you.

    • @AccountingLectures
      @AccountingLectures  3 ปีที่แล้ว

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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  • @aaroacademy
    @aaroacademy 2 ปีที่แล้ว

    Thank you for this Presentation. Much appreciated.

  • @AdityaModak
    @AdityaModak 5 ปีที่แล้ว +2

    Very Helpful - Thank You

    • @AccountingLectures
      @AccountingLectures  5 ปีที่แล้ว

      You are most welcome. Please subscribe and share.
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  • @larnebooysens6169
    @larnebooysens6169 2 ปีที่แล้ว +1

    This was really helpful, thank you very much! ;-)

    • @AccountingLectures
      @AccountingLectures  2 ปีที่แล้ว

      You're welcome! Thank You. For more, visit my website at: www.farhatlectures.com

  • @samal3333
    @samal3333 2 ปีที่แล้ว

    Query on IFRS 3 & 10
    Company A acquires(100℅) company B for 130
    Company A B/s
    Capital 230
    Ppe 100
    Bank 130
    Company B B/s
    Capital 100
    Ppe 100
    Fair value of PPE of B on acquisition date is 120
    So goodwill is 10 (130-120)
    Both company follow cost model for PPE
    On consolidation date:
    Company A B/s
    Capital 230
    Ppe 90 ( after dep of 10)
    Investment in B 130
    P&L (loss) 10
    Company B B/s
    Capital 100
    Ppe 90 ( after dep of 10)
    P&L (loss) 10
    What will be the consolidated B/s of A&B?
    Capital?
    PPE?
    goodwill?
    P&L(loss) ?

  • @sylviamercy8339
    @sylviamercy8339 3 ปีที่แล้ว

    Please let me know which book you are using for your lectures.

  • @luvpinas123
    @luvpinas123 5 ปีที่แล้ว

    Ooh this is what we learn in Australia!

    • @AccountingLectures
      @AccountingLectures  5 ปีที่แล้ว

      You are welcome. Please subscribe and share the channel on
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  • @innocentithindi9363
    @innocentithindi9363 2 ปีที่แล้ว +1

    15:24 Goodwill

    • @AccountingLectures
      @AccountingLectures  2 ปีที่แล้ว

      Please visit the website for more: www.farhatlectures.com

  • @islamahmad6105
    @islamahmad6105 2 ปีที่แล้ว +1

    Thank you.

    • @AccountingLectures
      @AccountingLectures  2 ปีที่แล้ว

      You're welcome! Please check my website for more: ✅www.farhatlectures.com

  • @sanjaybhandari1976
    @sanjaybhandari1976 4 ปีที่แล้ว +1

    Very helpful !!

    • @AccountingLectures
      @AccountingLectures  4 ปีที่แล้ว

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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  • @KM-ey5vs
    @KM-ey5vs ปีที่แล้ว +1

    Thanks

    • @AccountingLectures
      @AccountingLectures  ปีที่แล้ว

      Thank you and please visit the website for more farhatlectures.com/

  • @mohammedembabi571
    @mohammedembabi571 4 ปีที่แล้ว +1

    thank you sir.

    • @AccountingLectures
      @AccountingLectures  4 ปีที่แล้ว

      You are most welcome. Please subscribe and share. If you want to access more resources, check my website:
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      ✔Twitter: @farhatlectures
      🎤Email: Mansour.farhat@gmail.com

  • @xrisug
    @xrisug 4 ปีที่แล้ว +1

    Thank you so much Sir!

    • @AccountingLectures
      @AccountingLectures  4 ปีที่แล้ว

      YOu are welcome.
      Check my website for more:
      ✔farhatlectures.com/
      ✔Instagram: @farhatlectures
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      🎤Email: Mansour.farhat@gmail.com

  • @salmanansari7843
    @salmanansari7843 6 หลายเดือนก่อน

    CAN I RECORD GOODWILL WHILE PREPARING SEPARATE FINANCIAL STATEMENT OR WE CAN RECORD ONLY PREPARING CONSOLIDATION
    PLEASE REPLY

    • @thinukalakshan
      @thinukalakshan 3 หลายเดือนก่อน

      In separate financial statement entity allowed to recognize goodwill if and only the company do consolidation. If the investment in cost model as per IAS 27, no Goodwill recognized

  • @nahommillion514
    @nahommillion514 2 ปีที่แล้ว

    Can calalulat 100 % Goodwill

  • @mansoorkhan2858
    @mansoorkhan2858 5 ปีที่แล้ว

    Thanks sir......

    • @AccountingLectures
      @AccountingLectures  5 ปีที่แล้ว

      You are welcome. Please subscribe and share the channel on
      social media.
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  • @hellacooook
    @hellacooook 2 หลายเดือนก่อน +1

    Should be a politician

    • @AccountingLectures
      @AccountingLectures  2 หลายเดือนก่อน +1

      Why is that?

    • @hellacooook
      @hellacooook หลายเดือนก่อน

      @@AccountingLectures have the heart to help people, understands psychology through business language, has a proven track record of a following, and is connected to capital. Whether you have brushed up on the local political scene or the history of whichever country you reside , there’s a fair chance you can scale political success.

  • @cafinalstudentrajasthan8171
    @cafinalstudentrajasthan8171 4 ปีที่แล้ว

    SIR ME RAHETA HU ME YE PADH SAKTA HU KYA PLEASE REPLY

  • @mohitagarwal6233
    @mohitagarwal6233 5 ปีที่แล้ว

    There are background noise in your videos..seems to me someone is taking...that is really breaking the concentration..if you can clean up those background noise it will be great...if you run the video from 9th minute ..you will be able to hear the noise