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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › June 2012 Q1 Robby
Hi,
There is a 5m revaluation gain of investment in Hail. Why should we reduce other components of equity by that amount?
And I’m also confused about the treatment of fair value change in step acquisition.
If parent company investment in an equity instrument and then turned into a subsidiary and there is a fair value change of equity instrument during our holding. How should we treat this fair value change under different situation like using FVTP&L or FVTOCI or a irrecoverable FVTOCI policy, etc. ?
Thank you so much
