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good day Sir
in example 3 we calculate a goodwill in proportionate and as well as in full value method .if one required to calculate the retained earnings as well ..how we can calculate the group retained earnings and group of other components of equity ..Proportionate
RE: Parent plus % sub post acq profits etc minus 100% goodwill impairment
OCE: Parent plus % sub post acq OCEFull
RE: Parent plus % sub post acq profits etc minus parent’s % goodwill impairment
OCE: Parent plus % sub post acq OCEYou may find it useful to watch the FR lectures on goodwill, as FR is where they test retained earnings
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