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Other Components of Equity – Consolidated Financial Statements

This topic has 1 reply, 2 voices, and was last updated 1 month ago by Stephen Widberg.

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October 20, 2024 at 4:51 pm #712578
Ayngary
Participant
- Topics: 18
- Replies: 10
Hi Sir,
Could you please explain why “Other Components of Equity” is not included in the Net Assets of Subsidiary workings?
Even if it is included it will be removed when calculating the movement ( After Acquisition Reserves – Before Acquisition)?
Why is the reason behind showing the OCE figure separately in the group reserves and NCI workings?
October 22, 2024 at 1:39 pm #712628
Stephen Widberg
Keymaster
- Topics: 15
- Replies: 3354
This is an FR topic not SBR.
You may find it useful to go back and re-work the videos on consolidation in FR.
OCE is as much a reserve as RE, so is treated in the same way.
🙂
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