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net assets at reporting date

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › net assets at reporting date

  • This topic has 1 reply, 2 voices, and was last updated 2 months ago by Stephen Widberg.
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  • December 8, 2022 at 9:38 am #673944
    Frooti
    Participant
    • Topics: 80
    • Replies: 75
    • ☆☆

    if net assets at reporting date is not given it is asssumed to be same as acquisition date and will it include preference share given to NCI and consideration paid by parent?

    December 11, 2022 at 8:11 am #674249
    Stephen Widberg
    Keymaster
    • Topics: 12
    • Replies: 2848
    • ☆☆☆☆☆

    I’m afraid that I cannot fully understand your question.

    If you cannot calculate NA at reporting date, you should make and state an assumption.

    Consideration paid is not part of NA acquired.

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