Page 266 - F2 Integrated Workbook STUDENT 2019
P. 266
Chapter 11
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 group should also show the parent’s share of any other comprehensive income
of the associate within group OCI.
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