SpecSavers Subsidiaries

Be warned… The thought of consolidating SpecSavers’ results to incorporate all of the companies within Note 11 to their Financial Statements is enough to fill any F2 student with dread!

Thankfully, the Integrated Case Study (ICS) exam won’t require you to complete any calculations. Be prepared to discuss the calculations and explain the basis of consolidation for subsidiaries and associates.

 

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