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

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

Investments in Associates and Joint Ventures

Learn the impacts of Investments in Associates and Joint Ventures to financial statements.
Dividends Paid

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.
Selling Assets or Investments

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.

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