Page 244 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 244
Chapter 12
CSOPL
“One liner” – Share of associates profit (above group profit before tax).
P’s % of A’s total profit after tax x
less
Impairment (x)
PUP (if A is seller) (x)
––––
Share of associate’s profits x CSOPL
––––
The parent should also show their share of any associates other comprehensive
income.
236
