Plastik Dec 2014 issue with revaluation within the question

Has the Kaplan answer kept the revaluation movement in a separate reserve - the Revaluation Reserve? I tend to be a bit lazy in this area and include within the consolidated retained earnings even the post acquisition movement on the revaluation reserve If Kaplan has dealt with revaluations separately then the 600 post-acquisition movement will be reflected in the consolidated revaluation reserve and the parent's share of the subsidiary post-acquisition results will be their 80% of $1,400 and the 80% of $600 will be in that consolidated revaluation reserve Does that do it for you?

'However, NCI % of the revaluation IS in its retained earnings.' There's no such thing as 'the nci's retained earnings'! The nci figure is an aggregate measure of the nci's interest in the net assets of the consolidated subsidiary and we don't split their figure into shares, premium, revaluation reserve, plant replacement reserve, retained earnings ... It's just a single figure - "of this amount of consolidated net assets, the nci finances $XXX of it" OK?

When you change the subject of a thread, will you please start a new thread with an appropriate title? So, re-post this and I'll get back to you (and which question is to which you refer)