Advanced financial accounting PowerPoint presentation. In this presentation we’ll take a look at the equity method and land transfer get ready to account with advanced financial accounting, land transfer intercompany. Within the context of our consolidation, then we’re talking about situations where land is transferred from subsidiary to parent like a sale from subsidiary to parent or from parent to subsidiary. That resulting in basically an intercompany type of transaction we’re going to have to deal with with the consolidation process and possibly with the recording of the equity method by the parent as they reflect their investment in the subsidiary. We talked a little bit last time about the land transfer being similar to the inventory transfer because typically you’ll have like a gain that will be involved in it and your physical inventory that is changing hands. It does not have the added complexity as the property plant and equipment type of transfer. That would be depreciable assets with regards to accumulated appreciation and appreciation.
Posts with the downstream tag
Inventory Transfers & Transfer Pricing
Advanced financial accounting. In this presentation we will discuss inventory transfers and transfer pricing. Our objective will be to get an idea of what inventory transfers are what will be the effect of inventory transfers and how to account for inventory transfers when considering a consolidation process, get ready to account with advanced financial accounting, inventory transfers and transfer pricing. So in essence, we’re talking about the inventory going from one organization to another, we can think about this in terms of parent subsidiary type of relationships.