• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

consolidated statement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › consolidated statement

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • January 3, 2018 at 2:41 pm #427115
    cindy7
    Member
    • Topics: 77
    • Replies: 33
    • ☆☆

    example 2.

    sir, what makes you think the subsidiary consists of retained earnings on the date of consolidation? is it because our calculations show that it was included in the cost of investment?

    when the say the fair value was more than the carry value..this is the profit/gain from sale of non current asset?

    January 3, 2018 at 11:15 pm #427163
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54707
    • ☆☆☆☆☆

    I do not understand your first question. As far as your second question is concerned, there has been no sale – it is simply that the assets are worth more than the value appearing in the SOFP.

    I do explain all of this in my free lectures.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘consolidated statement’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • kingkong on Accounting for Management – ACCA Management Accounting (MA)
  • Ken Garrett on Strategy : real life examples – ACCA Strategic Business Leader (SBL)
  • RitikaR29 on Financial management objectives – ACCA Financial Management (FM)
  • Krishadarwin on Strategy : real life examples – ACCA Strategic Business Leader (SBL)
  • mabdullah31 on Conceptual Framework – ACCA SBR lecture

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in