• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Consolidation

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Consolidation

  • This topic has 5 replies, 3 voices, and was last updated 13 years ago by Anonymous.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • June 4, 2012 at 5:58 pm #53106
    ayesha3108
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    i am a bit confused on impairment of goodwill
    In consolidated statement of profit/loss how to account impairment of subsidiary and associate?
    Can anyone help mi please

    June 5, 2012 at 6:30 am #99179
    Najiya
    Member
    • Topics: 1
    • Replies: 93
    • ☆☆

    Impairment of subsidiary is charged to the Consolidated Income Statement as a separate item, after the finance costs.

    Impairment of associate is deducted from the associate’s post-acquisition profit. Parent’s share of the adjusted post-acquisition profit is taken to the CIS.

    June 5, 2012 at 4:44 pm #99180
    ayesha3108
    Member
    • Topics: 1
    • Replies: 2
    • ☆

    in income statement do we take the full amount for impairment?

    June 5, 2012 at 6:35 pm #99181
    Najiya
    Member
    • Topics: 1
    • Replies: 93
    • ☆☆

    yes

    June 5, 2012 at 6:42 pm #99182
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 3
    • ☆

    Can someone please email me the mock exam for f6 & 7 thank you!
    havajoyfullday@yahoo.com

    June 5, 2012 at 6:43 pm #99183
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 3
    • ☆

    Appreciated while i await f7

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Kaplan ACCA Free Trial

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 Exams – Instant Poll

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

  • RuthlynE on FM Chapter 11 Questions – Sources of finance – equity
  • AllisonHoang on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)
  • Chimuti on ACCA BT Chapter 4 – Organisational culture – Questions
  • LiliaDvornikova on Statement of cash flows – Example 1 (revision) – ACCA Financial Reporting (FR)
  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in