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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Consolidation 5 steps workings
Hi Mike
Your consolidation working steps is quite different from Kaplan. You have the following as opposed to Kaplan’s
Mike’s Kaplan
w1 (Group Structure) (Group Structure)
w2 (Goodwill) (Net Asset)
w3 (Consolidated retained (Goodwill)
earnings)
w4a (NCI) (NCI))
W5A (Investment in Ass) (Group retained earnings)
Does it really make a difference how it is laid out as I prefer Kaplan’s method
Thank you
Bee
It makes no difference at all – and if you prefer Kaplan’s method, then use Kaplan’s method
Use whatever method you want so long as it gives you success in the exams – that’s all concerned about 🙂