Page 245 - F2 Integrated Workbook STUDENT 2019
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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
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W3
Difference = post acquisition movement in reserves.
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