Kapitalandelsmetoden – consolidate, consolidation of intresseföretag.
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Posts tagged with 'Consolidated'
Translation of foreign companies' accounts
Balansdagskurs Genomsnittskurs
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Konsolideringsprinciper
Konsolideringsprinciper
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Elimination of transactions between group companies
Intra-group balances and transactions between entities in the Group and related unrealized gains are eliminated in full.
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Förvärvsmetoden
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.
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