PDA

View Full Version : Fair Value Adjustment for SOFP



Suze
06-09-09, 03:13 AM
Please explain to me.

Parent acquired Subsidiary on 1 jan 20X0. Sub's building f/v at acquisition was 200,000 more than what was recorded on sub's SOFP. what would be the adjustment for the SOFP as at 31 dec 20X5 ?

dragoon_alex
10-09-09, 04:59 PM
Just add 200,000 back to the fair value of subsiary in 2005