Chapter 4 example 3 disposal of subsidiary

Is that in the working immediately before working W4B?

And in the working two above that? So it's in working W3 b/f and in working W4A b/f! Am I right?

Hi mike, Thanks for your reply. I understand what's going on no having worked through the question a few times. I now understand the value of doing a working 3 b/f and w3c/f rather than doing one complicated w3 in full Cheers rob

:-) At P2 you could be asked for a statement of changes in equity. This is a new slant on consolidations that was not included within F7. In theory it possible to complete one without calculating the brought forward figures (calculate the carry forwards and work backwards up the various columns to find the brought forwards) but, if you have made just one error, the brought forwards will not be correct. I suppose that you could look on the b/f calculations as self-proving Glad that you found the answer for yourself - all I did was point you in the right direction :-)