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