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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group accounts

  • This topic has 1 reply, 2 voices, and was last updated 8 months ago by Stephen Widberg.
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  • August 1, 2024 at 3:51 pm #709075
    Christie9693
    Participant
    • Topics: 32
    • Replies: 12
    • ☆

    In example 3 of BASIC GROUP STRUCTURES chapter, while calculating the group other components of equity can you please advise why are we doing the following adjustment [80% x (625 – 400)] for P’s% of S’s post-acquisition OCE.

    Can we not take the $400 million directly which is the post-acquisition OCE.

    August 16, 2024 at 10:29 am #709880
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3396
    • ☆☆☆☆☆

    No. The 400 was the OCE at acquisition. We need OCE arising after acquisition.

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