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Investment in subsidiaries and share based payment

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Investment in subsidiaries and share based payment

Viewing 2 posts - 1 through 2 (of 2 total)
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  • August 20, 2017 at 7:11 pm #402705
    adindampp
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Dear Sir,

    I have a question regarding the accounting treatment for:

    1. Xoxo carries its investment in subsidiaries at fair value through other comprehensive income. Its investment in Gamble has increased by 10% of original investment till 31 December 2015, is it related to increase interest or just simply increase investment in Gamble? If investment in gamble in SOFP is equal to 275, what should i do then?

    2. For share appreciation rights, its dr. sopl and cr. liability right? what should i do then for the groups consolidation?

    Thanks

    August 21, 2017 at 5:40 pm #402809
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7180
    • ☆☆☆☆☆

    Hi,

    1. Any change in value for the original investment will go through other comprehensive income but this will then be ignored on consolidation.

    2. Why would the treatment be any different in the group accounts?

    Thanks

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