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so u mean only post acquisition of the gain on subsidiary can put in the oci?the pre acquistion of subsidiary cannot…?
ya..the gain on revaluation is1500+600..but i confuse that when we doing conso, only the acquisition of subsidiary’s asset at the post period,can include in the OCI?
but when doing financial stmt,all the asset which revaluation one can put inside the OCI no matter is post or pre?The 8000 no need to divide by 2 for half of the yr?normally i will use the 8000×6/12=4000
At the date of acquisition, Strata produced a draft statement of profit or loss which showed it had made a net loss after tax of $2 million at that date. Paradigm accepted this figure as the basis for calculating the pre- and post-acquisition split of Strata’s profit for the year ended 31 March 2013.”
This mean that use the 2000 as the pre profit?if like you say that ,why the pre not negative 6000?
Then,why the pre profit is not negative 6000?the question’s answer state that the pre profit is -2000~
at the draft sofp the profit for the year was 8000~no need use tis figure to calculate?HI,I want to ask question about Petra
Why the development expenditure need to split into the impairment 6000 and amortisation 8000?Hw to get the 6000?but my answer is 4.64 cents
686/14800 shares
the share i calculate like tis,1200×4/$1=4800
10000+4800=14800Hi,what scenario need to put the value into the OCI?if the gain on the NCA of the parent no matter post /pre need to put inside?hw abt the subsudiary’ s adjustment?