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Mia413

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Active 1 month ago
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  • May 18, 2025 at 3:51 pm #717325
    dd5a982774169eb2b13d39e1b4d36c3d5f453447c1c0f38472723edd9afdbfcd 80Mia413
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    Noted, will use topic in my future questions instead.

    To summarise my question,

    The land used as part of the purchase consideration has a carrying amount of $3 million in the consolidated financial statement, but It’s fair value is $5 million. I understand that there is a $2 million gain for the land, shouldn’t this $2 million gain go straight to P/L (retained earnings). However, the answer show that both Retained Earnings and Other Components of Equity (OCE) increased by $2 million each.
    I’m confused why both retained earnings and OCE are increased by $2 million in this case. Isn’t this double counting the same fair value uplift from the land?

    Thank you.

    February 28, 2024 at 7:56 am #701352
    dd5a982774169eb2b13d39e1b4d36c3d5f453447c1c0f38472723edd9afdbfcd 80Mia413
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    Thank you Smith

    January 8, 2024 at 2:48 am #697820
    dd5a982774169eb2b13d39e1b4d36c3d5f453447c1c0f38472723edd9afdbfcd 80Mia413
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    Thank you Stephen for your help and answer!

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