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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 12 years ago by MikeLittle.
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  • June 4, 2010 at 9:37 pm #44419
    immadahmed
    Member
    • Topics: 9
    • Replies: 1
    • ☆

    sir,pls let me know that what is the accounting treatment of dividends when subsidiary is acquired during the year. your quick and prompt action in this regard will be highly appreciated

    June 5, 2010 at 11:22 am #62091
    MikeLittle
    Keymaster
    • Topics: 26
    • Replies: 22705
    • ☆☆☆☆☆

    the pre-acq element should be credited against cost of investment ( thereby reducing the goodwill ) and the post acq element should be included in ret ears. A q will possibly say “the whole of the div from S has been included in H’s income statement”.. Need to reduce the H ret ears by the extent of the pre acq element

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