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Opentuition notes Chapter 4

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Opentuition notes Chapter 4

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  • October 30, 2013 at 8:27 am #144107
    lsoltobaeva
    Member
    • Topics: 38
    • Replies: 72
    • ☆☆

    Hello Mike.

    There are examples 3 and 4 in chapter 4.

    I do not understand why in W3 (R/E calculation) in Example 3 we add ONLY the gain of a parent (Diana and Liga) from disposal and in Ex 4 we add the gain of a group (Raimonda and Dainius)?

    Thanks.

    Louisa

    October 30, 2013 at 8:42 am #144114
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    In Diana and Liga, there is NO GROUP at the end of the year – it’s just Diana because Liga has been sold in full.

    For Raimonda there still is a group so the group retained earnings include the profit in the group from working W3B

    Does that answer it?

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