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Hi,
When doing a group statement of comprehensive income, do you have to show, say, 3 columns (parent, subsidiary, group) or can you just consolidate and show in 1 column (group) please?
Thanks
One column is fine, just show the additions and subtractions in brackets beside the income or cost
One column is what the examiner is looking for. IF you were to show three columns, you would still have to show the effect of workings on the figures given in the question. This you can achieve in your answer by showing the workings on a line-by-line basis with “+” and “-” signs in your answer, next to the narrative on the left hand side of your answer with the resultant figure shown on the right
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