Page 223 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Basic group accounts (F1 revision)

(W2) Net assets of subsidiary

Acquisition Reporting date

Share capital x x
Share premium x x
Retained earnings x x
Other reserves x x
FV adjustments x x
PUP adjustment (x)
–––– ––––

x x
–––– ––––
W3

Difference = post acquisition movement in reserves.

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