• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Do we have to consolidate assets of associate ?

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Do we have to consolidate assets of associate ?

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by alkemist.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • September 7, 2013 at 6:12 pm #140046
    sameed
    Member
    • Topics: 40
    • Replies: 97
    • ☆☆

    Suppose the subsidiary becomes associate on the last day of the reporting date than do we have to account for it as a subsidiary or an associate, in the answer of this question the answer has included a seperate figure of income for associate in statement of financial position but also consolidates the assets and liabilities of the associate

    the question is GRANGE (DEC 09)

    September 7, 2013 at 8:30 pm #140057
    alkemist
    Participant
    • Topics: 2
    • Replies: 488
    • ☆☆☆

    If it becomes associate on the last day, then it is accounted for as an associate.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Financial management objectives – ACCA Financial Management (FM)
  • mrjonbain on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • Kamilo4ka on Financial management objectives – ACCA Financial Management (FM)
  • lexb on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • billgates on The nature and structure of organisations – ACCA Paper BT

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in