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Consolidated statement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidated statement

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  • December 13, 2017 at 3:52 pm #423019
    luncia1
    Member
    • Topics: 13
    • Replies: 5
    • ☆

    When do we consider the revaluation surplus of subsidiary in consolidated statements?

    December 13, 2017 at 11:13 pm #423140
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23297
    • ☆☆☆☆☆

    Are you talking about the fair value adjustments necessary as at date of acquisition?

    Then we consider them both as at the date of acquisition when calculating goodwill and also as at date of accounts preparation

    Does that answer you?

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