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Help: Step aqc: diff.btw fvtpl &fvtocl

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Help: Step aqc: diff.btw fvtpl &fvtocl

  • This topic has 0 replies, 1 voice, and was last updated 6 years ago by zhangcc.
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  • July 29, 2018 at 8:40 am #465107
    zhangcc
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    • Topics: 10
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    • ☆

    Dear sir

    In Note, step acquisition from non-control to control requires the recognized the FV gain/loss of the previous holding equity and the FV gain/loss will record in GRE(w5) right?
    But in BPP Group accounting question- Bravado, the question requires the FV adjustments are recorded in OCI. However the gain on the FV of existing interest (value from10 to 15) didn’t record in the working either in GRE or GOCI.
    Why is that? Is there any difference by recording FV gain on existing interest through P/L and OCI?

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