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Investment in consolidation

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Investment in consolidation

  • This topic has 2 replies, 2 voices, and was last updated 14 years ago by lxy_8516.
Viewing 3 posts - 1 through 3 (of 3 total)
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  • May 28, 2010 at 2:01 pm #44219
    lxy_8516
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    can anyone tell what situation the loan note need to be added into investment as consideration transferred, what not, just as intra-group loan? like question 34,39, 41and mock exam 1’s question 1. I’m so confused about this. Thank you?

    May 28, 2010 at 9:21 pm #61535
    Irfan
    Member
    • Topics: 1
    • Replies: 21
    • ☆

    Always see the wordings used by examiner for loan note. if it is written that parent issues loan note then always include it cost of consideration. keep an eye on the word of issue . whether loan note is issued by parent or not, there is word of issue for loan note or not,
    and in all other circumstances, where this is no word of issue for loan note then do not include it in cost of consideration and treat it as intra-group transaction.
    apply it in every question and in every case, u will see each one correct.

    Thanks, hope it is clear to u now.

    May 29, 2010 at 10:47 am #61536
    lxy_8516
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    thank you very much

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