• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

Consolidation 5 steps workings

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidation 5 steps workings

  • This topic has 2 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • May 8, 2017 at 12:35 pm #385352
    balade
    Participant
    • Topics: 2
    • Replies: 1
    • ☆

    Hi Mike
    Your consolidation working steps is quite different from Kaplan. You have the following as opposed to Kaplan’s

    Mike’s
    w1 (Group Structure)
    w2 (Goodwill)
    w3 (Consolidated retained earnings)
    w4a (NCI)
    W5A (Investment in Ass)

    Kaplan
    w1 (Group Structure)
    w2 (Net Asset)
    w3 (Goodwill)
    w4 (NCI))
    w5 (Group retained earnings)

    Does it really make a difference how it is laid out as I prefer Kaplan’s method

    Thank you
    Bee

    May 8, 2017 at 12:39 pm #385353
    balade
    Participant
    • Topics: 2
    • Replies: 1
    • ☆

    Thank you mike..

    Regards
    Bee

    May 8, 2017 at 12:52 pm #385354
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘Consolidation 5 steps workings’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Sergiu on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • John Moffat on The financial management environment – ACCA Financial Management (FM)
  • John Moffat on PM Chapter 8 Questions Cost Volume Profit Analysis
  • John Moffat on The financial management environment – ACCA Financial Management (FM)
  • Molter on PM Chapter 8 Questions Cost Volume Profit Analysis

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in