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OCI in sub @ Acquisition

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › OCI in sub @ Acquisition

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
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  • December 26, 2012 at 3:14 pm #22535
    tayyab1796
    Member
    • Topics: 2
    • Replies: 1
    • ☆

    Dear all plz help me with a problem

    * How do we account for an OCI reserve in the Sub @ acq. if we prepare the consol SOFP on the same day ?

    * If such an OCI reserve arises in the Sub. after acq. is it going to be analysed between Parent’s share and NCI share on the consol.SOFP or is it going to be shown as a single line item as ‘OCI reserve’ on consol.SOFP.

    January 4, 2013 at 6:50 pm #56743
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23303
    • ☆☆☆☆☆

    I answered this in “Ask the tutor” – please don’t post your question twice

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