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question 1 : June 2013

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › question 1 : June 2013

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by P2-D2.
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    Posts
  • May 28, 2018 at 2:58 pm #454405
    cynthialynch
    Participant
    • Topics: 2
    • Replies: 1
    • ☆

    In calculating the goodwill for subsidiary Caller, isnt there an indirect holding adjustment to be made? i realise the answer did the calculation using proprtionate goodwill.

    Is my understanding incorrect?

    I thought that since it is a step acquisition, meaning Trailer went from having Caller as an associate to having it as a subsidiary, that you would:

    1. calculate the effective interest;

    2. calculate the indirect holding adjustment which would reduce the investment in Caller by
    Park

    May 28, 2018 at 9:00 pm #454496
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7205
    • ☆☆☆☆☆

    Hi,

    Have they not done this by including 60% of the cost of the investment instead of deducting 40% of it like we’ve done in the lectures?

    Thanks

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