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Sir,
What should I be looking for looking out for incase for group consolidation IN P/L, in exam questions. Mostly see SFP and cash flow but not SPL. What are some drivers in consolidation of SPL.
Thank you.
Hard to test SPLOCI in this syllabus. They won’t make you do a whole one because they know that’s just adding two numbers together.
In a disposal of sub scenario, they would ask for profit on loss of control.
Otherwise – could ask share of associate’s profits or (possibly) NCI or (say) group revenue or finance costs or XD if it’s a foreign sub.
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