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FR – Group Accounts

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › FR – Group Accounts

  • This topic has 1 reply, 2 voices, and was last updated 1 month ago by P2-D2.
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  • November 27, 2022 at 7:19 am #672720
    mwills7
    Member
    • Topics: 1
    • Replies: 3
    • ☆

    Morning, I am sitting FR shortly and had a question about potential changes to Group Accounts. I have your notes on FR for Dec 22 sitting and the group is made up of 1 Parent, 1 subsidary and 1 Associate. ACCA has advised that the group will now include 2 subsidary from Sept 22 sitting for FR – is this true? (No mention of 2 subsidary in your notes)

    If so would this just get added into the standard workings for the CSFP and the CSPL?

    I am assuming this change has not yet been implemented?

    December 3, 2022 at 1:23 pm #673224
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6440
    • ☆☆☆☆☆

    Hi,

    This is what it says in the ACCA syllabus:

    “Amended the definition of a ‘simple’ group from one subsidiary and one associate to up to two subsidiaries and one associate.”

    So, it is true, and all you would do is just include an additional net asset working for the second subsidiary, as well as an additional NCI working.

    Thanks

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