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Mar Jun 2018 past exam. Q31b

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Mar Jun 2018 past exam. Q31b

  • This topic has 1 reply, 2 voices, and was last updated 2 weeks ago by P2-D2.
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    Posts
  • July 22, 2022 at 9:31 am #661630
    camtuvu
    • Topics: 12
    • Replies: 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 – URP

    Where do I put it wrong?

    July 24, 2022 at 6:08 pm #661745
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6158
    • ☆☆☆☆☆

    Hi,

    Has this question not been answered in the revision videos?

    Thanks

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