March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 exams.
Get your discount code >>

Other Components of Equity – Consolidated Financial Statements

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

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
October 20, 2024 at 4:51 pm #712578
Ayngary
Participant
- Topics: 19
- 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: 17
- Replies: 3444
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.
🙂
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.