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conso statement of changes in equity

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › conso statement of changes in equity

  • This topic has 1 reply, 2 voices, and was last updated 15 years ago by MikeLittle.
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  • May 24, 2010 at 10:52 am #44032
    jcien86
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    i’m doing conso question but stuck at prepare consolidated statement of changes in equity.

    if the question give the parent, subsidiary, associate opening balance, dividend and closing balance.

    so when i consolidate, should i only take the parent opening balance or take parent add subsidiary opening balance?

    May 24, 2010 at 3:19 pm #60800
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    You take “Working 3 brought forward” That’s the same as working 3 with just the words “brought forward” added on to each line. So “H’s own, brought forward + H’s share of S post-acq retained brought forward – goodwill in S impaired since acquisition brought forward”

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