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By E Schragenheim

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From a conceptual view on the transition, the integration of the joint ven­ture in consolidated financial statements line by line is adjusted either at group level or at level II by using adjustment and reversal transac­ tions. A technical realization of the transition can be applied in six steps:1211 Step 1 – Derecognition The first step will focus on a derecognition of the line items of the joint venture that are included in consolidated financial sta­te­ments. Each asset and liability that belongs to the joint venture has to be eliminated.

Can also be a deferred tax asset. Step 3 – Impairment test The reclassification of assets, liabilities and goodwill to the investment in joint ventures does not guarantee that the resulting carrying amount is properly stated. C3. 43, which again refers to IAS 39 – Financial Instruments: Recognition and Measurement regarding the execution of an impairment test on financial assets. 65 is similar to the impairment test in accordance with IAS 36. The first step – a check on objective evidences – is required.

Goodwill and selected intan­ gible assets). indd 02/23/2015 07:24:30:AM Page 11 Chapter B / Legal Requirements for Consolidated Financial Statements 11 • IAS 39 – Financial Instruments that cover the handling of investment in companies that qualify as financial assets. This is an old standard but still applicable when a conversion of IFRS 9 has not yet been made. • IFRS 13 – Fair Value Measurement that provides a basis for determining fair values. All the above-mentioned standards build – from a group accounting perspec­ tive – the core standards that are mandatory in preparing con­so­li­da­ted financial statements.

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