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Example 2 Basic Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Example 2 Basic Consolidation

  • This topic has 2 replies, 2 voices, and was last updated 7 years ago by P2-D2.
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    Posts
  • March 21, 2018 at 5:12 pm #443289
    niki27
    Member
    • Topics: 82
    • Replies: 15
    • ☆☆

    Dear Sir,
    I came across the example on basic consolidations, and I have a question.

    It says in the qn that the sub’s (Finn’s) net assets value in the statement of financial position is $1250 mn and then the qn says
    “At 1 January 2014, the identifiable net assets of Finn had a fair value of $1,850 million”

    Shouldn’t the excess in fair value be $600mn? In the notes, the answer says $400 mn increase.

    What am I missing? Or am I right?

    Thanks.

    March 21, 2018 at 5:39 pm #443297
    niki27
    Member
    • Topics: 82
    • Replies: 15
    • ☆☆

    Dear sir,
    I have watched your lecture and have figured it out.

    Thanks

    March 23, 2018 at 9:09 pm #443638
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7159
    • ☆☆☆☆☆

    OK, glad the lecture has been useful.

    Thanks

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