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Group account issue-disposal-other comprehensive income items

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group account issue-disposal-other comprehensive income items

  • This topic has 0 replies, 1 voice, and was last updated 12 years ago by Ethan Bong.
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  • February 24, 2013 at 4:02 pm #118682
    Ethan Bong
    Member
    • Topics: 5
    • Replies: 3
    • ☆

    (is this the correct forum I post my thread)

    Hi senior,

    1)When control lost, should items previously recognized in OCI like gain on PPE revaluation to be reclassified as, or transferred to RE?

    2)If so, is it recognized as part of gain on disposal?

    3)Then how should I computed it?

    I followed BPP method of to calculate gain or loss, it give only one figure of net asset as share lost, is it included OCI reserve?

    How and where those figure to put? I wonder SOFP balance or not.

    Well, my main problem is when OCI items exist, make me confuse, maybe because of no appropriate examples and questions.

    Thank a lot.

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