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Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidation

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by P2-D2.
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  • April 10, 2021 at 11:46 am #616650
    sekeoo99
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hi? I have a question in which “investment in subsi” does not equal to FV of consideration, so in finding out GW, which amount I should use?

    April 17, 2021 at 8:39 am #617987
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6473
    • ☆☆☆☆☆

    Hi,

    The figure that you use in the goodwill calculation is the FV at the date of acquisition. If this has changed since the date of acquisition due to a change in the share price (say) then you will still use the FV at date of acquisition.

    When you consolidate the SFP line-by-line then you will remove the value of the investment in the subsidiary in full but also remove any gain from reserves.

    Thanks

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