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Is it ok to put just the workings line by line in the CSFP and of course reference the main workings without actually totalling each line?
Yes. Better if you CAN total but, if you’re running out of time, then just the “line workings” will do. I presume that you’re talking about things like adding up the inventory as (for example) 30,000 + 42,000 – 3,000 (pup)
Yes, that’s fine
Ask yourself this question – what is the exam testing? Is it my ability to add up? Or, more likely, is it to test my understanding of the principles involved in producing a Consolidated Financial Statement?
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