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Subsidiary in Statement of consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Subsidiary in Statement of consolidation

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by John Moffat.
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  • May 20, 2019 at 3:06 pm #516598
    Ha
    Participant
    • Topics: 54
    • Replies: 54
    • ☆☆

    Hi Mr John
    Is there any signs that we know we need to calculate( COS , expense , income….) the value of subsidiary by months in consolidation statement of P/L ?
    For example with the COS , Normally we will take the full value COS of parent add COS of subsidiary , minus selling price and add PURP
    But sometimes we don’t take the full amount of subsidiary , we need to calculate by months
    I have read questions to see the difference . And the only difference I found is the term ” several year ago ” . Is it correct ? Thanks

    May 20, 2019 at 6:08 pm #516618
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    The only time that months are relevant is when the acquisition took place part way through the current period.

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