• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

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

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

December 2025 ACCA Exams

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

CSOPL

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › CSOPL

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • November 28, 2015 at 3:26 pm #285967
    saif02bd
    Participant
    • Topics: 52
    • Replies: 62
    • ☆☆

    sir,my concern is that if there is dividend received from subsidiary;and finance cost in SOPL.
    is that going to featured in CSOPL??

    November 28, 2015 at 5:37 pm #285988
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54798
    • ☆☆☆☆☆

    Dividends no – only dividends received from outside the group. (Dividends paid do not appear in the SOPL anyway).

    Finance costs (interest) – yes, if paid outside the group.

    However these are something not to really worry about until Paper F7 – not Paper F3.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • tjama on Totnes – ACCA SBR Question – Spreadsheet Exercise 3 – CF
  • Barroid on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • mrjonbain on The nature and structure of organisations – ACCA Paper BT
  • unimkeabana on The nature and structure of organisations – ACCA Paper BT

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in