Miscellaneous 2003

Consolidating a SME Group: Case Studies

Source: South Australia

Published Date: 23 Jul 2003

 

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It is clear that most corporate groups will need to consolidate. The critical decision is when to consolidate and what the implications will be. These case studies concentrate on a cost/benefit analysis of the consolidation decision date and impact on asset values.

Issues covered include:
- when you need to consolidate
- what the critical dates are
- when the transitional concessions run out
- which method - transitional vs ongoing?
- the assets that are affected - goodwill and intangibles, pre CGT assets, retained v reset cost base assets
- what it all means for CGT cost bases, depreciation cost bases and revenue assets
- how to consolidate simple groups of companies.

Individual Session

Consolidating a SME Group

Author(s): Scott Edwards , Con Tragakis FTI
Materials from this session:

Details

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