Page 243 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
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Basic group accounts (F1 revision)
CSOFP
“One liner” – Investment in associate (in NCAs).
Cost of investment x
P’s % of A’s movement in NAs x
less
Impairment (x)
PUP (if A has inventory) (x)
––––
Investment in associate x CSOFP
––––
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