Mar Jun 2018 past exam. Q31bForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Mar Jun 2018 past exam. Q31bThis topic has 1 reply, 2 voices, and was last updated 2 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts July 22, 2022 at 9:31 am #661630 camtuvuParticipantTopics: 12Replies: 12☆when remove Swanson (subsidiary), why the COS of Pirkin on P’s individual statement does not add back $1m?In normal consolidation, we have: COS (G) = COS (P) + COS (S) – Intra sale + URP=> COS (P) should be = COS (G) – COS (S) + Intra sale – URPWhere do I put it wrong? July 24, 2022 at 6:08 pm #661745 P2-D2KeymasterTopics: 4Replies: 7079☆☆☆☆☆Hi,Has this question not been answered in the revision videos?ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In