Foreign-subsidiaries

Mastering the art of consolidated financial statements

Consolidated statement of cash flows
cashflow intragroup-transactions intragroup-purchases intragroup-sales dividends nci non-controlling-interest associates joint-ventures foreign-subsidiaries ifrs us-gaap ias-7 asc-230
How to prepare a consolidated statement of cash flows under IFRS or US GAAP, eliminate intragroup cash flows and handle foreign-currency effects.
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Consolidation of foreign subsidiaries
foreign-currency-activities functional-currency presentation-currency ifrs ias-21 asc-830 foreign-operations foreign-subsidiaries equity-method
How to translate a foreign subsidiary’s financial statements into the group presentation currency under IAS 21 and ASC 830, including equity, intragroup balances and disposals.
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