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Loan not intended to be repaid (Bubble sept 2015)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Loan not intended to be repaid (Bubble sept 2015)

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
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  • November 28, 2017 at 5:13 pm #418703
    abdulbasit16
    Member
    • Topics: 165
    • Replies: 155
    • ☆☆☆

    Sir in this part b it is also asked that what will be the effect if loan is not intented to be repaid and the answer says the it will be part of net investment in subsidiary. Does this mean in individual FS of the parent it will be included in investment in subsidiary amount?

    November 30, 2017 at 9:56 pm #419267
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7141
    • ☆☆☆☆☆

    Hi,

    It is referring to the group accounts. In the group accounts the net investment gains/losses will go to OCI as the gains/losses on translation of the overseas subsidiary are recorded in OCI too, hence the hedging matches up the gains/losses in the same place within the financial statements.

    Thanks

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