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  • Basic Concept - Intercompany Transaction

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    Achmad Rizal
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    basic zConcept

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    11 views1 page

    Basic Concept - Intercompany Transaction

    Uploaded by

    Achmad Rizal

    Copyright:

    © All Rights Reserved
    Download as PPT, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 1

    Basic

    Basic Concept
    Concept –– Intercompany
    Intercompany Transaction
    Transaction
    Object: Inventory
    3) Sale Third Party
    Third Party 1) Sale
    Parent (Buyer)
    (Seller)

    2) Sale 2) Sale

    1) Sale
    Third Party Subsidiary Third Party
    (Buyer) 3) Sale (Seller)

    Transaction 1), 2) complete, 3) not yet 1), 2) and 3) fully completed Impact on Non
    complete Controlling Interest (NCI)
    = Downstream • No Profit for Consolidated • Profit for Consolidated • No Impact on NCI
    • Eliminated intercompany • Eliminated intercompany Consolidated
    transaction transaction

    = Upstream • No Profit for Consolidated • Profit for Consolidated • Share profit subsidiary to
    • Eliminated intercompany • Eliminated intercompany NCI Consolidated
    transaction transaction
    Slide
    6-1

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