F2 Exam Dumps : F2 Advanced Financial Reporting

Include all of the parent's income and expenses plus all of the subsidiaries' income and expenses

Ignore investment income from subsidiary to parent (e.g. dividend payments or loan interest)

After profit for the period, show the profit split between amounts attributable to the parent's shareholders and other shareholders

Include all of the parent's income and expenses minus all of the subsidiaries' income and expenses

Include investment income from subsidiary to parent (e.g. dividend payments or loan interest)

Finance cost element of the lease payments

Depreciation of the leased asset

Lease payments paid

Lease payments payable

Capital repayment element of the lease payments

4.5

3.3

4.1

5.1