Published on 19 Nov 2003
| Took place at AAR Seminar Room, Melbourne
This seminar focussed on a number of the key practical issues in taking losses into a consolidated group.
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
- application of the continuity of ownership and same business tests
- Part IVA considerations.