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In ur example cost of control and minority interest working Note why don't u take Esc and p&l both If u take both in subsidiary u got 70000 instead of 50000 80%(70000) for capital reserve and 20%(70000) for MI calculation will do But u do it with 80%(50000) Video Details ------------- P1 - Advanced Accounting - Without AS Consolidated Financial Statements #12. Illustration 5: Time Adjustment
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dhivya annam12th video on 7.10 sec
We need to separate P&L since it is mid year acquisition. And hence done separately.