Page 326 - F2 Integrated Workbook STUDENT 2019
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Chapter 14
2.6 Calculation of gain or loss on partial disposal
Proceeds on disposal x
FV OF RESIDUAL INTEREST 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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