FCTR (Foreign Currency Translation Reserve)

OCI reserve for cumulative translation differences on foreign operations; reclassified to P&L on disposal.

Full goodwill method

NCI measured at fair value at acquisition — includes NCI's share of goodwill.

Partial goodwill method

NCI measured at proportionate share of net identifiable assets — only parent's share of goodwill recognized.

Joint operation

Arrangement where parties have direct rights to assets and obligations for liabilities — proportional consolidation applies.

Joint venture

Arrangement where parties have rights to net assets only — equity method required, not proportional.

OCI (Other Comprehensive Income)

Items of income and expense not recognized in profit or loss; includes FCTR, revaluation gains, remeasurements.

Bargain purchase

Acquisition where consideration is less than fair value of net identifiable assets; gain recognized immediately in P&L.

CGU (Cash-Generating Unit)

Smallest group of assets generating independent cash inflows; goodwill allocated to CGUs for impairment testing.

PPA (Purchase Price Allocation)

Fair value adjustments to subsidiary assets and liabilities at acquisition date.