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RE and Share Premium in W3

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › RE and Share Premium in W3

  • This topic has 1 reply, 2 voices, and was last updated 11 years ago by MikeLittle.
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  • April 2, 2014 at 7:34 pm #164063
    ronie753
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Dear Mike

    In W3 if question have Share premium and RE whether we calculate as follow
    H S
    RE as per question xxx xxx
    Share premium xxx xxx

    – Pre Acq. (RE + SP) (xxx)

    OR

    Separately

    April 3, 2014 at 11:16 am #164116
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23335
    • ☆☆☆☆☆

    Technically, they should be separate. However, for exam practical reasons at F7, you could combine them. The reason? Because the share premium account of the subsidiary will NOT have changed subsequent to acquisition so the figure for the subsidiary’s share premium to include “now” will be the same as the figure for share premium “then”

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