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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
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