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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › IAS 27
Hello Sir, for the individual of parent’s FS, how the investment at cost(subsidiary) being accounted for? will it carried at cost, FVTPL or FVTOCI?
Thank you.
In theory probably at FVOCI – the question will tell you – now that we don’t have to do a full consolidation, he will probably use cost in exam
