老师,1.在 consolidated statement of financial position the investment in associate 是如下图求得,其中减掉dividend from associates 还另外减掉 unrealized profit 对吗?2.那么dividend from associate 在求group retained earning要加上吗?3. 而 unrealized profit 在求 retained earning 要减去对吗?4.还有 dividend from associates 和 unrealised profit 在consolidation of P/l 里求 income from associates 是要怎么处理?请老师明示,谢谢。

userbiuhsy 发布于:2021-05-25 16:41:25 浏览531次   ACCA FR
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TimHan 发布于2021-05-25 21:56:59

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