Page 323 - F2 Integrated Workbook STUDENT 2019

Changes in group structure

2.4 Calculation of gain or loss on disposal

Proceeds on disposal x

less

Carrying amount of subsidiary at disposal
Sub’s NET ASSETS at disposal x
Sub’s GOODWILL at disposal x
less
NCI at disposal (x)
––––
(x)

––––
Groups gain or loss on disposal X
––––

The gain or loss is shown as an exceptional item on the CSOPL.

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