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Adjustments to SFP and SPLOCI

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Adjustments to SFP and SPLOCI

  • This topic has 0 replies, 1 voice, and was last updated 2 months ago by ilham9089.
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  • May 21, 2022 at 2:37 am #656101
    ilham9089
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    Do the adjustments need to be made on a pro-rata basis or do we deduct/add them in full? For example in intra-group trading transactions, unrealized profits and fair value adjustments, do we do it on a pro-rata basis or the figures in full? Are the pro-rata figures only for when consolidating the subsidiaries figures in the financial statements or also for any adjustments made?

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