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consolidation

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

  • This topic has 3 replies, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • November 28, 2015 at 10:33 am #285881
    mansoor
    Participant
    • Topics: 424
    • Replies: 542
    • ☆☆☆☆

    i have 2 remaining issues when consolidating.

    loans and investments.

    sometimes loan is removed, sometimes loan is reduced from investments but remains in non current liabilities.

    is there a lecture on this?

    i cant seem to get the hang of general principles

    November 28, 2015 at 12:00 pm #285899
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    It all depends on when / why the loan is created.

    If its part of the purchase consideration, it will have been issued to the former shareholders of the newly acquired subsidiary and will continue to be shown on the consolidated statement of financial position

    If the loan is not part of the purchase consideration it will have been issued to the newly acquired subsidiary (and therefore not to the former shareholders). In this situation the subsidiary owes money to the parent and the parent is owed money by the subsidiary. That’s the situation where we cancel

    Ok?

    November 28, 2015 at 12:06 pm #285902
    mansoor
    Participant
    • Topics: 424
    • Replies: 542
    • ☆☆☆☆

    wow.. thank u!

    November 28, 2015 at 1:22 pm #285924
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
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