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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Disposal of controlling interest
Sir in this article, (example 6) why did the 3 million in OCI was added to the sales proceeds and fair value of interest retained, while calculating loss on disposal of subsidiary?
Thanks for your time
I think the article may date from a time when gains or losses on equity investments were recycled from OCI to P&L.
So I think the adjustment would not now be made,
If I change my mind I will post again!