Changes in the Composition of a Group Example 3 part a

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  1. avatar says

    Am I right in saying that the only need to calculate a ‘gain/loss in the group’ is if a statement of changes in equity is required?

    At the date of the SOFP there is no group, so presumably you only need to calculate the gain in the parent for retained earnings c/f if all you are asked for is a SOFP/SOCI.

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