Group SFP - Other reserves and workings - ACCA Financial Reporting (FR)

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Thank you for the lecture!

[@WeShallOvercome_]

Remember you also have to subtract the Parent's / Sub's share of any impairment of goodwill from W4 (Sub) and W5 (Parent) and the full impairment of goodwill from W3 if using FV method, or under PONA method: subtract 100% goodwill impairment from W5 and nothing from W4.