Associated Income Statement

jewels.p
jewels.p Registered Posts: 1,774 Beyond epic contributor 🧙‍♂️
When you are doing a consolidated Income Statement for Associated Companies. Is it the Profit after Tax figure x % ownership for the "Share of profit of associate" or is it the Profit before Tax figure you use?

In the Kaplan DFS book when explaining it it says to use the group share of the associates' profit after tax but then on the examples it uses the profit before tax figure! I am totally confused :confused:
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