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level: Consolidated Statement of Profit or Loss

Questions and Answers List

level questions: Consolidated Statement of Profit or Loss

QuestionAnswer
How should Revenue be calculated for the consolidated statement of profit or loss?P's Revenue + S's Revenue - Revenue from intra-group transactions
How is revenue calculated when consolidating statements?P's revenue + S's revenue - Intra-group revenue
How is the cost of sales calculated when consolidating statements?P's costs + S's costs - Intra-group sales revenue + (inventory held from intra-group transaction % of profit on intra-group sales)
What dose PURP stand for?Provision for unrealised profit