Business Combinations and Investments
We will use our beloved Organic Food Everyday to illustrate business combinations and investments in layman terms. We cover the impact to the financial statements when Organic Food Everyday completely acquires a cafe, invests in other business and acquires majority shares of another business.
Intangible Assets and Goodwill
Wonder how do Intangible Assets and Goodwill generated? How do these assets impact financial statements? Here you are.
Amortization of Intangible Assets
Amortization is like depreciation, except that amortization refers to intangible assets, or assets that do not physically exist, such as a brand name.
Investments in Associates and Joint Ventures
Learn the impacts of Investments in Associates and Joint Ventures to financial statements.
Dividends received from and Share of Results of Associates
Learn how to deal with dividends received from associates and how to recognise share of results of associates.
Disposal of Investments in Associates
Learn to deal with disposal of investments in associates.
Special Purpose Entity / Vehicle (SPE / SPV)
SPE is created by a parent company to accomplish a narrow and well-defined objective. Learn more about characteristics and control of SPE.
