Example 3 – Diana & Liga (Changes in the composition of a group)Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Example 3 – Diana & Liga (Changes in the composition of a group)This topic has 3 replies, 2 voices, and was last updated 9 years ago by MikeLittle.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts May 22, 2015 at 6:04 pm #247977 bdolegendMemberTopics: 9Replies: 41☆☆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? May 22, 2015 at 10:35 pm #248012 MikeLittleKeymasterTopics: 27Replies: 23264☆☆☆☆☆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 controlOk? May 23, 2015 at 1:56 pm #248153 bdolegendMemberTopics: 9Replies: 41☆☆Got it. Thanks Sir. May 23, 2015 at 3:17 pm #248176 MikeLittleKeymasterTopics: 27Replies: 23264☆☆☆☆☆You’re welcome (and, please, less of the “Sir”)🙂AuthorPostsViewing 4 posts - 1 through 4 (of 4 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In