1
Q
Disposal of foreign sub
A
Proceeds
Less: Sub Sold
NA +Goodwill -NCI
Plus: recycled FX gains/losses from OCI
2
Q
A
ACCA SBR Exam Qs
flashcards
Decks in class (31)
# Cards
-
Standards in Brief45
-
Ethics7
-
IFRS 3- Business Combinations0
-
IFRS 13 - Fair Value Measurement2
-
IFRS 15- Revenue from Contracts with Customers1
-
IAS 1- Presentation of Financial Statements2
-
IAS 8- Change in Accting or Errors2
-
IAS 10 Events after the reporting period1
-
IAS 12- Deferred Tax2
-
IAS 16- Non Current Assets3
-
IAS 19 - Employee Benefits5
-
IAS 21- The Effects of Changes in Foreign Exchange Rates3
-
IAS 27- Seperate Financial DIsclosures1
-
IAS 28- Investments in Associates and Joint Venture2
-
IAS 37- Provisions, Contingent Liabilites & Assets1
-
IAS 38- Intangible Assets1
-
Changes and developments in financial reporting8
-
Summary-Hedges11
-
Summary- Materiality0
-
Summary-Practice Statements0
-
Summary-Leases4
-
Summary-Foreign Currency1
-
Summary- Pensions2
-
Summary Share based payments3
-
Summary-CF Statements1
-
Summary - IFRS 151
-
Summary-Groups2
-
Summary-related parties1
-
Performance Measures3
-
Summary-Disclosures2
-
Summary- Climate CHage1
