• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

In Consolidation(Mid Year Acq) Which Costs are Time Apportioned & which are not?

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › In Consolidation(Mid Year Acq) Which Costs are Time Apportioned & which are not?

  • This topic has 0 replies, 1 voice, and was last updated 10 years ago by Usman Saadat.
Viewing 1 post (of 1 total)
  • Author
    Posts
  • June 1, 2015 at 10:38 pm #251709
    Usman Saadat
    Member
    • Topics: 5
    • Replies: 9
    • ☆

    Hi, could you please tell which costs should be time apportioned and which should not be while preparing consolidated statements of mid year acquisitions. I see depreciation should be time apportioned always, so should be sales, cost of sales and others. Why not investment income and some others like it?

  • Author
    Posts
Viewing 1 post (of 1 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Anonymously on Chapter 13 Capital Gains Tax – Individuals – Reliefs TX-UK FA2023
  • Ken Garrett on ACCA BT Chapter 2 – An organisation’s environment – Questions
  • saadat2024 on The nature and structure of organisations – ACCA Paper BT
  • HarryB on Activity Based Costing part 2 – ACCA Performance Management (PM)
  • Anonymously on Chapter 11 Capital Gains Tax – Individuals TX-UK FA2023

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in