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Consolidation in Focus: Losses

Published on 19 Nov 2003 | Took place at AAR Seminar Room, Melbourne, VIC

This seminar focussed on a number of the key practical issues in taking losses into a consolidated group.

Individual sessions

Consolidation: Treatment of Losses

Author(s):  David ROMANS,  Simon ROOKE,  Joe CAMENZULI This presentation covers the following issues:
- calculating the available fraction
- the capital injection rules
- post consolidation events requiring adjustment to the available fraction
- application of the continuity of ownership and same business tests
- Part IVA considerations.

Materials from this session: