Consolidated

 

Translation of foreign subsidiaries

Posted on by

Currency conversions are carried out in accordance with RR8. Current method is used for translating the results- and balance in all foreign operations. The current method, all assets, provisions and liabilities are translated at closing rates, and that all income statement items are translated at average rates. Exchange rate differences are recognized directly in equity.
Continue reading…

 

Consolidation, Consolidating subsidiaries, intresseföretag

Posted on by

How to consolidate a subsidiary (subsidiary) or intresseföretag (associates): Vid konsolidering av dotterföretag ska Vid konsolidering av ett intressebolag ska kapitalandelsmetoden tillämpas.
Continue reading…

 

Förvärvsmetoden

Posted on by

The purchase method means that the acquisition of subsidiaries is treated as a transaction whereby the parent company indirectly acquires the subsidiary's assets and liabilities. Goodwill arises when the acquisition vidförvärv of shares in subsidiaries over the fair value of the acquired company's identifiable net assets. Goodwill is carried at cost less accumulated depreciation and any impairment.
Continue reading…