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Associate calculation – SOFP

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Associate calculation – SOFP

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 24, 2018 at 10:49 am #432598
    aamir2111
    Participant
    • Topics: 123
    • Replies: 85
    • ☆☆☆

    Dear Tutor,

    Associate fig is:
    Consideration paid + P’s share in A’s post acq profits – P’s share in PUPS.

    The profit figure which we take has to be net off any dividends declared, isn’t it?

    January 29, 2018 at 10:27 pm #433904
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    Yes, there would also be an adjustment for the share of any dividend paid by the associate.

    Thanks

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