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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Example 3 – Diana & Liga (Changes in the composition of a group)
Dear Sir,
In reference to the above, regarding the Consolidated SOCI (CSOCI), why do we add Liga’s results in the statement? We don’t show their results on the CSOFP but why in the CSOCI?
Is it because we showed the loss on disposal of Liga in that year?
It’s because Liga was a subsidiary throughout the year (but wasn’t at the end of the year)
Because Liga was a subsidiary, the pre-disposal results of Liga were achieved whilst under Diana’s control
Ok?
Got it. Thanks Sir.
You’re welcome (and, please, less of the “Sir”)
🙂