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Chapter 4 example 3 disposal of subsidiary

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Chapter 4 example 3 disposal of subsidiary

  • This topic has 4 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 5 posts - 1 through 5 (of 5 total)
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  • July 14, 2015 at 8:03 am #260736
    Robert
    Member
    • Topics: 58
    • Replies: 175
    • ☆☆☆

    Morning Mike, this ones puzzling me a little despite watching the lecture.

    Can you tell me why the profit for the year 49,000 is deducted when working out the post acquisition Retained earnings please? If have thought it should have been included

    Thank you

    July 14, 2015 at 9:29 am #260748
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Is that in the working immediately before working W4B?

    July 14, 2015 at 9:34 am #260749
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    And in the working two above that?

    So it’s in working W3 b/f and in working W4A b/f!

    Am I right?

    July 15, 2015 at 6:36 am #260807
    Robert
    Member
    • Topics: 58
    • Replies: 175
    • ☆☆☆

    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

    July 15, 2015 at 7:28 am #260809
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    🙂

    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 🙂

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