Page 322 - F2 Integrated Workbook STUDENT 2019

Chapter 14

2.3 Full disposals in group accounts

Full disposal

80% – 0%

Non-control to CSOPLOCI
CSOFP
control

 No subsidiary at year  Consolidate up to
end disposal
 No consolidation of  Calculate NCI share
sub of profit up to
 Remove GW disposal
 Calculate group gain
or loss on disposal
(see section 2.4)

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