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Accounting. Groups., STEP ACQUISITION, Foreign Operations - Coggle Diagram

- - - - Always do "Profit attributable to:" and "Total Comprehensive Income attributable to:"
      - P/L items for previous and new interest. e.g share of profit of associate (If associate)
      - SPL is at 100% but only relates to no. of months control was obtained
  - - - Transfer reserves to RE when there is a change in control
      - R.E @ beg = Parent + share of associate
      - R.E @ end = Parent + Since acquisition as associate + since acquisition as subsidiary