Good evening dear Stephen.
I have question about SBR.
When we have control over subsidiary (e.g. 60%) and additionally purchase some share in subsidiary (e.g 10%), difference between consideration and stake that NCI lose goes to the OCE. Why it is not going straight to the Retained earnings?
Ask the Tutor ACCA SBR
Why OCE instead of Retained earnings
5y ago#1I have seen both in questions. So either is fine. The key point to stress is that it must not go to P&L or OCI.
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