consolidation equity investment

The question specifically states "During the post acquisition period Sentinel’s land had increased in value over its value at the date of acquisition by $1 million. Sentinel has recognised the revaluation within its own financial statements." DURING THE POST-ACQUISITION PERIOD ....... that's why it's not time apportioned - it relates entirely to the post acquisition period The answer - an extract.... "Loss on fair value of equity financial asset investments (700 + (400 x 6/12)) (900) From what I can see, it IS accounted for in comprehensive income analysis. Or am I misinterpreting your question?

i am really sorry,i have not gone through the answer properly.They have adjusted NCI TCI analysis. Other comprehensive income (1,000 – (400 x 6/12) x 25%) 200 Regardless of the post acquisition period or not revaluation gain or loss of subsidiary, URP in inventory,impairment and dividend received from subsidiary are not time apportioned right???? Then how can the loss on equity investment be time apportioned? Also in the same question they haven't included the other equity reserve of Sentinel,is it because its pre-acquisition??

" they haven’t included the other equity reserve of Sentinel,is it because its pre-acquisition" - Yes "After the acquisition Sentinel sold goods to Prodigal for $40 million" - pup arose only post-acquisition "URP in inventory,impairment and dividend received from " - where's the impairment? Dividend from subsidiary - it was only a subsidiary for half a year - the entire dividend must be post-acquisition "Then how can the loss on equity investment be time apportioned?" - there is in the question the statement that says "All items in the above statements of comprehensive income are deemed to accrue evenly over the year unless otherwise indicated." - that means that the loss on the equity investment accrued evenly! OK?

okkk.about the impairment and dividend,revaluation and all, i read it in online. so thats why got confused with the loss on equity investment. THANKS A LOT for answering my invalid questions. I'm extremely sorry for it

Yes, me too! :-)