15. Changes in Ownership Interests and Deconsolidation

In this section

• Accounting for Changes in Ownership without Loss of Control
  Explore the intricacies of accounting for changes in ownership interests without losing control in consolidated financial statements, focusing on Canadian accounting standards and practices.
• Loss of Control of a Subsidiary: Accounting Treatment and Implications
  Explore the comprehensive guide on the accounting treatment and implications of losing control over a subsidiary, essential for Canadian accounting exams.
• Measuring Gain or Loss on Deconsolidation
  Learn how to calculate and record gains or losses upon deconsolidation in consolidated financial statements, focusing on Canadian accounting standards and practices.
• Reclassification of Other Comprehensive Income in Consolidated Financial Statements
  Explore the intricacies of reclassifying Other Comprehensive Income (OCI) when control is lost in consolidated financial statements, including practical examples, regulatory insights, and exam-focused guidance.
• Derecognition of Assets and Liabilities in Consolidated Financial Statements
  Explore the complexities of derecognizing assets and liabilities in consolidated financial statements, focusing on Canadian accounting standards and practices.
• Retained Interests after Deconsolidation: Navigating Post-Deconsolidation Accounting
  Explore the intricacies of accounting for retained interests after deconsolidation, focusing on financial reporting, valuation, and regulatory compliance in the Canadian accounting landscape.
• Presentation and Disclosure of Deconsolidated Entities in Financial Statements
  Explore the presentation and disclosure requirements for deconsolidated entities in financial statements, focusing on Canadian accounting standards and best practices.
• Practical Examples of Deconsolidation in Consolidated Financial Statements
  Explore comprehensive case studies and examples of deconsolidation in accounting, focusing on Canadian standards and practices.