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URP

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › URP

  • This topic has 2 replies, 2 voices, and was last updated 12 years ago by MikeLittle.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • May 17, 2013 at 10:54 am #125780
    areissaj
    Member
    • Topics: 5
    • Replies: 10
    • ☆

    If the subsidiary sells goods to the parent and makes a profit of say 300 when NCI is on proportional basis how is the URP treated ? Do I allocate the percentage of profit to reduced to both NCI and subsidiary Retained Earnings or do I reduce the total URP from Subsidiary retained earnings only?

    May 17, 2013 at 11:00 am #125781
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Whether or not the nci is proportional, the whole pup is deducted from the Subsidiary’s Retained Earnings within working 3 to arrive at S Post acq retained.

    That figure is the allocated to the parent (W3) and to the nci (W4A)

    Clear?

    May 17, 2013 at 11:00 am #125782
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    Whether or not the nci is proportional, the whole pup is deducted from the Subsidiary’s Retained Earnings within working 3 to arrive at S Post acq retained.

    That figure is the allocated to the parent (W3) and to the nci (W4A)

    Clear?

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    Posts
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