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Consolidation Add in library

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Topic 2: Consolidation: Intra-group transactions On 1 July 2016, Pandora Ltd acquired all the issued shares of Sebastian Ltd. Pandora Ltd paid $30,000 in cash and 20,000 shares in Pandora Ltd valued at $3 per share. At this date, the equity of Sebastian Ltd consisted of $66,000 share capital and $6,000 retained earnings. At 1 July 2016, all the identifiable assets and liabilities of Sebastian Ltd were recorded at amounts equal to their fair values except for: The plant was considered to have a f ...

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Tags: Australia Northmead Management Management University of New South Wales Humanities 

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