Syllabus C1b
Consolidated P/L 11 / 20
Rule 1: Add across 100%
0:59
Quiz
Rule 1: Deal with NCI
1:38
Quiz
Rules 2 and 3: Intra Group Sales & Unrealised Profit Intro
4:13
Rules 2 and 3: Illustration
2:44
Quiz
Rule 3: Unrealised Profit Calculation
2:05
Exam Style Question 2
1:48
Quiz
Rule 3 Recap
1:16
Exam Style Question
1:11
Quiz
Rule 4 - Never include our share of S's Dividend
1:22
Quiz
Rule 5: Time Apportioning
1:23
Exam Style Question
1:10
Exam Style Question
3:01
Quiz
NCI - Trickier
3:20
Exam Style Question
1:20
Quiz
CBE on TCI attributable to the NCI
Syllabus C1bObjective Test Questions
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C1a. Recap - Associates and joint arrangements
C1. Group Accounts
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C1b. Recap - Consolidated P&L
C1. Group Accounts