post acquisition

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February 27, 2019 at 8:18 am #506665
toushiga
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Hello Sir, for the working (2)-Net assets of subsidiary for consolidation financial position chapter,
the post acquisition share premium of the subsidiary is directly added to parent share premium or proportion share with NCI like revaluation surplus?Thank you.
February 28, 2019 at 8:25 pm #506893
P2-D2
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Hi,

You won’t see this in the exam, but the post acquisition portion is dealt with in a similar way to the retained earnings.

Thanks
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