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Sir , is it true that “disposals of subsidiary” will not be included in the 20 mark computation question but can be included anywer else( including interpretation question) ?
I read that in F7 Text ( until june exams 2017) . I am using the same book for december sitting as well. So i doubt what said above remains same for december 2017 exams as well or not.Kindly reply.
Thanks.
From the F7 syllabus to June 2018, section D (PREPARATION OF FINANCIAL STATEMENTS), sub-section 2 (Preparation of consolidated financial statements including an associate), part h:
“Explain and illustrate the effect of the disposal of a parent’s investment in a subsidiary in the parent’s individual financial statements and/or those of the group (restricted to disposals of the parent’s entire investment in the subsidiary).”
I see nothing to exclude disposals from consolidation questions … do you?
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