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ACCA P2 Basic group structure – Consolidated statement of financial position
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According to IAS 27, subsidiaries held for sale must be consolidated 馃檪
What is meant by “on a line by line basis” as regards the explanation of fair value adjustments?
“Bring in FV of identifiable assets and liabilities on a line by line basis into the group SFP”
It means the identifiable assets and liabilities of subsidiary should be adjusted to FV first, then added into the group SFP, on a line by line basis.
Can we use this material for diploma ifrs exam dec 2017 exam
Pup is provision for unrealized profit
EXCELLENT lecture
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Love the dry humor …
Para 5.3 FV adj:
There should be
Adjust S’ NA @ reporting date column for extra depr, pup, etc…
this new lecturer is the best
i preferred the old one. i am still using his mantra: h’s own plus h’s share of s post aq retains less good will impaired . and below there is somebody who does not know what p.u.p. means. can the rest of you remember from the old lecturer that p.u.p. means different things in different languages, even “kiss” ;). what is better now is the quality of the sound, much better even! and the lecturer is ok but not as memorable as the other one . however i am grateful to both and to opentuition.com as well.
Thank you!
May I know what is PUP?
How can you reach P2 and not know provision for unrealised profit abbreviation?
dont know too…got exemptions
Thanks Sir!!
You are superb!!