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