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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Group disposal
Sir when calculating the workings for gain/ loss on disposal namely
Net assets at disposal
Nci at disposal
Goodwill at disposal
Do we need to adjust( where required) the unrealized profit for intra group trading and transfer of assets up to date of disposal in workings?
Yes, we would but I very much doubt that you would see this as part of a group disposal question. The focus of a group disposal questions would be on ensuring that you can perform the group profit/loss calculation correctly.
Thanks