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I was practising past paper questions last night. The UK version Jun10 (I think) question 1 produce a Consolidated SOCI for Ashanti, Bochem and Ceram.
I thought gains and losses on sales of subs went to STRGL (my guessing is becuase they are extraordinary as opposed to the prinicipal revenue of the business), but they posted it to P&L – can it be shown in either or is there reasoning behind it going to P&L?
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