CIMA F2 Unrealised profit
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Firstly, thanks so much for these excellent lectures. I can’t tell you how much I appreciate them and how they’ve helped me.
Just a quick point on the group accounts lectures – there seems to be some assumed knowledge here that I haven’t got – perhaps group accounts were included on the F1 syllabus at the time of recording, however now they are not and this is my first time encountering the topic. Might be worth adding a lecture to give more of a background. These lectures are normally so good at covering that but these ones feel a little ‘light’.
But again, thanks so much for these 馃檪
Could someone please post their consolidated SFP. Would like to confirm my Goodwill, Reserves figure etc is also correct.
Thanks
Hi
During you lecture (Unrealised profit, Example 2) you emphasised we should ignore an impairment, however in your answer to this example page 114 an impairment is included in NCI calculation. A bit confusing would you please clarify,
Thank you for your help
Im sure it must be a mistake. Proportion of Net asset method is Partial goodwill, so we dont need to adjust for impairment for S, as its Partial goodwill, not FC “full goodwill”