https://gdpark.blog/tags/consolidation/Recent content in Consolidation on gdpark.blogHugoenMon, 27 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-32-proportionate-consolidation/Thu, 09 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-32-proportionate-consolidation/A quick breakdown of proportionate consolidation — folding in assets, liabilities, revenues, and expenses at your exact ownership %, and why accounting standards don’t actually use it.https://gdpark.blog/posts/cfa-l2-33-full-consolidation-the-acquisition-method/Fri, 10 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-33-full-consolidation-the-acquisition-method/A casual breakdown of why full consolidation wins over proportionate consolidation, how NCI keeps the balance sheet balanced, and what it does to your ROE and ROA.https://gdpark.blog/posts/cfa-l2-34-goodwill-full-and-partial-and-bargain-purchases/Sat, 11 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-34-goodwill-full-and-partial-and-bargain-purchases/Breaking down how goodwill pops out of consolidation accounting, how NCI gets booked, and what happens with partial goodwill and bargain purchases — CFA-style.https://gdpark.blog/posts/cfa-l2-35-special-purpose-entities-spe-and-variable-interest-entities/Sun, 12 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-35-special-purpose-entities-spe-and-variable-interest-entities/VIEs always get consolidated — no exceptions — and here’s the wild history of how Korea’s IMF crisis, ABS, and IFRS killed off-balance-sheet SPC financing for good.https://gdpark.blog/posts/cfa-l2-39-multinational-operations/Mon, 27 Jan 2025 00:00:00 +0000https://gdpark.blog/posts/cfa-l2-39-multinational-operations/A quick breakdown of transaction exposure — how FX rate changes hit your AR and what counts as realized vs. unrealized in multinational accounting.