- This topic has 1 reply, 2 voices, and was last updated 7 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- The topic ‘consolidated accounts’ is closed to new replies.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › consolidated accounts
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.
You would, but it will not be relevant in Paper FA (F3).
