Guide to Consolidation Journal Entries

(2 customer reviews)


Financial statement consolidation can be worrying and troublesome. This guide takes you step by step through the whole process and provides you with the journal entries you may need. Print it out and place in your exam folder for quick and easy reference.

What’s covered?

  • Goodwill calculations
  • Basic journal entries at acquisition
  • Journal entries for subsequent years
  • Fair value adjustments
  • Inventory adjustments (URP)
  • Intra-group transfer of assets
  • Dividend elimination
  • Other intra-group eliminations


Also included: Guide to Business Combinations

This guide is ideal if you need to know the basics of business combinations and don’t have time to search through pages and pages of your textbook. Simply print it out and refer to it when needed.


What’s covered?

  • Acquirer indicators
  • Establishment of a new entity
  • Reverse acquisitions
  • Acquisition date indicators
  • Measuring cost
  • Assets held for sale
  • Non-controlling interest
  • Full goodwill method
  • Partial goodwill method
  • Negative goodwill (Bargain purchase)


What you get

  • Guide to Consolidated Journal Entries
  • Free Guide to Business Combinations
  • Two Consolidation Worksheets
SKU: Guide-to-consol Category:


  • Summary info to maximise your exam time
  • Access essential IFRS information fast
  • Prints out and fits in your exam folder
  • PDF format, suitable for printing or use on tablets


Additional information

Additional information

File format




Reviews (2)

2 reviews for Guide to Consolidation Journal Entries

  1. Daniel

    Thank you so much for creating them.

  2. Lisa

    Thanks a million for creating these. They break everything down into simple steps.

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