Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

CCF (consol cashflow)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › CCF (consol cashflow)

Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • December 28, 2018 at 8:45 am #499372
    aarina
    Member
    • Topics: 71
    • Replies: 145
    • ☆☆☆

    Hi Chris,

    For share of profit, dividend calculation of RE and NCI, how are we to know if we’re supposed to take the value of TCI or PFY? is there a rule thumb?

    Supposing both values are given?

    Previously what i did was to take the PFY for RE and also PFY for NCI (ie PFY attributable for NCI) but turns out the answer was using TCI.

    Thanks.

    December 28, 2018 at 3:32 pm #499410
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7141
    • ☆☆☆☆☆

    Hi,

    Only PFY goes to the retained earnings, but TCI will go to NCI as the NCI own their share of the profits and other comprehensive income for the year.

    Thanks

    December 28, 2018 at 4:19 pm #499412
    aarina
    Member
    • Topics: 71
    • Replies: 145
    • ☆☆☆

    Okay noted thanks!!

    December 30, 2018 at 7:47 am #499469
    aarina
    Member
    • Topics: 71
    • Replies: 145
    • ☆☆☆

    hi when are u going to upload the video on ifrs 5 and the rest? is it sometime in jan?

    December 30, 2018 at 10:21 pm #499524
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7141
    • ☆☆☆☆☆

    Hi,

    I’ll try and get things done in January.

    Thanks

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • The topic ‘CCF (consol cashflow)’ is closed to new replies.