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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Mar Jun 2018 past exam. Q31b
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?
Hi,
Has this question not been answered in the revision videos?
Thanks