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PUP on associate (IAS28)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › PUP on associate (IAS28)

  • 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)
  • Author
    Posts
  • November 15, 2015 at 9:45 am #282495
    reza
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    Dear mike
    I wonder if the intra group sales or PUP should be written of in equity accounting for associates or not?
    thank you so much for every thing.

    November 15, 2015 at 9:51 am #282499
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23316
    • ☆☆☆☆☆

    The GROUP’s share of the pup should be eliminated.

    The easiest way to do this is, in working W3, deduct the FULL amount of the pup from the associate today’s retained earnings and that reduces those earnings by the pup in full

    Then we deduct the earnings at date of acquisition leaving us with post acquisition

    Then take the group’s percentage holding of those post acquisition adjusted retained earnings of the associate and that automatically eliminates the group’s share of those pups

    OK?

    November 15, 2015 at 10:30 am #282509
    reza
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    yes Thanks again.

    November 15, 2015 at 2:59 pm #282558
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23316
    • ☆☆☆☆☆

    You’re welcome

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    Posts
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