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Consolidated retained earning

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Consolidated retained earning

  • This topic has 1 reply, 2 voices, and was last updated 11 months ago by Stephen Widberg.
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  • April 11, 2022 at 4:56 am #653040
    thanh123
    Participant
    • Topics: 44
    • Replies: 30
    • ☆☆

    Hello, I have a question: 9 Foreign operation – SBR BPP Kit.

    The W5 – Consolidated RE. The RE of Odense at year end = 470, it is the average rate X5 rather than X6. I think that it is NOT correct as the RE of Odense at year end in X6 rather than X5.

    Hope to see your explanation, Thanks tutor.

    April 11, 2022 at 9:49 am #653073
    Stephen Widberg
    Keymaster
    • Topics: 14
    • Replies: 2876
    • ☆☆☆☆☆

    Lots of different ways to work it out, but, as you know, it’s goodwill and XD that you should focus on.

    RE = parent + % S’s post acq profits – % impairment

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