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Sale of intra company TNCA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Sale of intra company TNCA

  • This topic has 3 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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    Posts
  • August 27, 2014 at 9:57 pm #192582
    rameez13031988
    Participant
    • Topics: 42
    • Replies: 54
    • ☆☆

    Having gone throw ur lectures of P2 the 1st example in 1st chapter u have deducted the PUP from sub’s Retained earnings after adjusting the depreciation on the profit but the extra dep charged should be CR to earnings of the buyer which is Ausra in that example… by ur method u have adjusted the dep in sub’s earnings which means NCI will also be effected plz explain

    August 28, 2014 at 5:19 am #192599
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    It was previously the case that the profit on an intra-group TNCA transfer was adjusted in the seller’s retained earnings but the excess depreciation on that profit element of the cost to the buyer was credited to the retain earnings of the buyer.

    That changed (3 years ago?)

    Now the remaining pup, after depreciation has been deducted from the profit, is charged against the retained earnings of the seller

    Ok?

    August 28, 2014 at 1:31 pm #192645
    rameez13031988
    Participant
    • Topics: 42
    • Replies: 54
    • ☆☆

    OK got it… Well that’s that benefit of using up to date materials. 🙂

    August 28, 2014 at 2:52 pm #192659
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Now there you are correct – particularly since the up-to-date material is FREE!

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