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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidated SOFP
In december 2013 question , in the SOFP there is a purchase consideration of both immediate cash payment and a deferred consideration. Why is the cash consideration amount of $13,500 deducted in the SOFP from the equity investments?
Is it because amounts paid in respect of the acquisition are not treated for consolidation purposes as investment? They are an integral element of the goodwill calculation
OK?
