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consolidated accounts

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › consolidated accounts

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • November 13, 2018 at 12:16 pm #484689
    francihco
    Member
    • Topics: 8
    • Replies: 11
    • ☆

    Dear John,
    About the consolidated accounts, we do a fair value adjustment when the fair value is higher than the carrying value, what about when the fair value is lower than the carrying amount? do we do an adjustment (negative one) as well?
    Thanks.

    November 13, 2018 at 2:33 pm #484708
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54674
    • ☆☆☆☆☆

    You would, but it will not be relevant in Paper FA (F3).

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  • The topic ‘consolidated accounts’ is closed to new replies.

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