Advanced Accounting (Canada) · Consolidation After Acquisition: Acquisition Differential & Impairment

Under the equity method of recording on the parent's own books, how does the investment account change after acquisition?

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More in Consolidation After Acquisition: Acquisition Differential & Impairment

How is the portion of the acquisition differential assigned to land or goodwill handled in subsequent years?

How is the acquisition differential assigned to depreciable/amortizable assets treated in years after acquisition?

Under IAS 36, when is an asset (or CGU) impaired?

How is goodwill tested for impairment, and can a goodwill impairment loss be reversed?

How does impairment testing differ for indefinite-life intangibles (and intangibles not yet available for use)?

Why might you not need to compute both FVLCD and value in use when testing an asset for impairment?