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SPLOCI Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SPLOCI Consolidation

  • This topic has 1 reply, 1 voice, and was last updated 8 years ago by nishc60.
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  • November 25, 2016 at 3:29 pm #351464
    nishc60
    Member
    • Topics: 5
    • Replies: 7
    • ☆

    Hi,
    wondering if there is any example of Group SPLOCI where parent ends up having control from no control. so from Associate it ends up having a subsidiary. also if there is increase in Fair value of the existing interest held, how do we treat that in P&L? I am really stuck and don’t know how to solve a question. Any help will be appreciated.

    Thanks.

    November 25, 2016 at 4:25 pm #351475
    nishc60
    Member
    • Topics: 5
    • Replies: 7
    • ☆

    hi
    was wondering if you could help me understand what happens in p&l when a Parent has an associate but buys more share and ends up turning that into a sub. the bit I am very confused about is if there is an increase in the FV of existing interest in SOFP that goes in the group retained profit. but what happens to it in the SPLOCI? So if referring to chapter 7 example 1 – ((Jeremy). so there is gain on existing interest from 40 – 52 so total of 12. how do we treat this in group SPLOCI? I am really struggling with this. any help will be appreciated.
    thanks

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