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december 2013 exam 1st question, Retirement benefit

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › december 2013 exam 1st question, Retirement benefit

  • This topic has 0 replies, 1 voice, and was last updated 9 years ago by khayala19.
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  • November 5, 2015 at 3:10 pm #280616
    khayala19
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    • Topics: 11
    • Replies: 23
    • ☆

    Hi.

    I dont understand why $ 1mln is deducted from the service cost+interest cost total. If as at that date (1 Dec 2012) the subsidiary had been already acuired (meaning that their financial statements are consolidated), why not to include subsidiary’s long term obligation (retirement benefit obligation) in consolidated statement of the parent company?
    \

    Thanks

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