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Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Consolidation

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • September 17, 2021 at 7:11 am #635859
    James124
    Participant
    • Topics: 159
    • Replies: 136
    • ☆☆☆

    I watched your lectures but could not find any revaluation surplus treatement in group.
    Can you please explain breifly about treatement of revaluation surplus? Thank you.

    September 17, 2021 at 8:23 am #635872
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51579
    • ☆☆☆☆☆

    All reserves are treated in the same way, and so any revelations surplus is dealt with in exactly the same way as are retained earnings (and split between pre and post acquisition).

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