• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Search
  • Register
  • Login
  • ACCA SBR (INT/UK):
  • SBR notes
  • SBR lectures
  • SBR Flashcards
  • SBR Revision lectures
  • SBR Forums
  • Ask the Tutor

Congratulations to Jamil from Pakistan and Jeeva from Malaysia - Global Prize winners!
see all ACCA December 2022 Genius Hunt Competition winners >>

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP Discount Code >>

Basic group structures – SPLOCI introduction and example – ACCA (SBR) lectures

Reader Interactions

Comments

  1. AnnaTeddy says

    February 2, 2023 at 5:39 am

    Why we did not apportion Maul revenues for 80%, but took whole 100%? How to know when apportion figures in FS for % owned and when not?

    Log in to Reply
  2. ltavros says

    January 17, 2023 at 3:52 pm

    Nice Star wars Reference :p

    Log in to Reply
  3. Keensley91 says

    October 6, 2022 at 10:26 pm

    At 16:45 you’ve put 100 for the Parent and 50 for the subsidiary – but total still says 140. I’m assuming the answer is 150.

    Also – the question does say ‘Assume that profits accrue evenly during the year’. Are revaluation gains treated as profits, and therefore should that 50 also be accrued evenly during the year? Or is the revaluation treated as a single event, being applied fully at the time of revaluation?

    Log in to Reply
  4. AlexaWinn says

    January 12, 2022 at 7:16 pm

    How come the £20 million that Vader sold to Maul doesn’t get taken off in part f – NCI in PAT of Maul? I thought we would need to remove this from cost of sales, which would then reduce PAT? Thank you for any answers 🙂

    Log in to Reply
    • AlexaWinn says

      January 12, 2022 at 7:22 pm

      I meant increase* PAT ?

      Log in to Reply
      • abhishek2102 says

        January 29, 2022 at 10:59 am

        I think the £20m only gets taken off when its the subsidiary (Maul) that sells to parent (Vader). In this case its the parent selling to subsidiary

    • accaaspirant0011 says

      January 3, 2023 at 1:39 am

      Inter company sales are added to group COS not individual S Co (seperate entity concept). Therefore, it doesn’t affect NCI share of S CO PAT

      Log in to Reply
  5. zilyenge says

    June 24, 2021 at 4:21 am

    Why was the whole impairment amount of 6 subtracted first from Sub’s PAT ? Instead of just getting the NCI’s share of 6 , then subtract it from PAT??

    Log in to Reply
    • lasella says

      August 24, 2021 at 5:22 pm

      We deduct 100% of impairment from the subsidiary. only at the end after calculating the PAT and TCI do we separate out the NCI portion

      Log in to Reply
  6. amanlalshrestha says

    January 15, 2021 at 4:51 am

    Can you please give me the answer for example no 3.

    Log in to Reply
  7. AOlalere says

    September 22, 2020 at 2:47 pm

    Is this impairment, impairment of goodwill or any impairment? And if it is any impairment when NCI is measured at FV, NCI must take its share of the impairment of any asset?

    Log in to Reply
  8. elshadbaku2002 says

    May 5, 2019 at 12:23 pm

    Hi when do we put impairment in P’ s collumn? Can you provide explanation please.

    Log in to Reply
    • P2-D2 says

      May 24, 2019 at 11:32 am

      Hi,

      If the goodwill is measured using the proportionate share method then we would include the impairment in P’s column so that the NCI does not get their share of it.

      Thanks

      Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy