老師,1.在 consolidated statement of financial position the investment in associate 是如下圖求得,其中減掉dividend from associates 還另外減掉 unrealized profit 對嗎?2.那么dividend from associate 在求group retained earning要加上嗎?3. 而 unrealized profit 在求 retained earning 要減去對嗎?4.還有 dividend from associates 和 unrealised profit 在consolidation of P/l 里求 income from associates 是要怎么處理?請老師明示,謝謝。

userbiuhsy 發(fā)布于:2021-05-25 16:41:25 瀏覽623次   ACCA FR
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TimHan 發(fā)布于2021-05-25 21:56:59

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