FRF7

Syllabus D2cefg. Consolidated SFP - Goodwill 5 / 10

c)Explain and account for other reserves (e.g. share premium and revaluation surplus)
e) Account for the effects of fair value adjustments (including their effect on consolidated goodwill) to: 
i) depreciating and non-depreciating non-current assets
ii) inventory
iii) monetary liabilities
iv) assets and liabilities not included in the subsidiary’s own statement of financial position, including contingent assets and liabilities
f) Account for goodwill impairment.
g) Describe and apply the required accounting treatment of consolidated goodwill.
Consolidated SFP - Goodwill