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Hi Mike,
Regarding group accounts, I need to know how many group structures are there and which past paper questions refers to each structure. For instance, for some of them I know (?) and for most of them I do not know – please see below:
Dec’14 – SOFP – Joey =?
Jun’14 – SPLOCI – Merchant =?
Dec’13 – SOCF – Angel = N/A
Jun’13 – SOFP – Trailer = D-shape
Dec’12 – SOFP – Minny = Step Associate
Jun’12 – SOFP- Robby = Step acquisition with cross boarders
Dec’11 – SOFP – Traveler = Step acquisition without cross broader
Jun’11 – SOFP – Rose = ?
Dec’10 – SOCF – Jocatt = N/A
Jun’10 – SPLOCI – Ashanti =?
Dec’09 – SOFP – Grange = ?
Jun’09 – SOFP – Bravado =?
Dec’08 – SOCF – Warrburt = N/A
Jun’08 – FOREX – Ribby = N/A
Dec’07 – SOFP – Beth =?
Pilot Paper – SOCF – Zambeze= N/AAre there other types of group structures?
Thanks,
– Rose
Essentially, there are just 2 basi structures – vertical with a subsidiary and a sub-subsidiary and tent structure with two separate subsidiaries side by side – a horizontal structure if you prefer.
Added to the vertical structure you can then have a D shape group.
For both vertical and horizontal, there may be an associate of any one of the three companies in the group, parent or either of the subsidiaries
In addition one of the subsidiaries could be located overseas (unlikely in a vertical group)
Further, the question could be a cash flow question – again, unlikely except where there is just one subsidiary and that subsidiary is not likely to be overseas.
Does that answer it? (I can’t be going through all those exams to categories the different types – it should be easy enough for you to do and, incidentally, a step-acquisition question is not really a “structure”. Following the change in ownership percentage, you’ll still have a subsidiary (or not, if it’s a part disposal) in a vertical or horizontal group)
Let me know if that’s not enough for you
Hi Mike,
Hope I am not too late to thank you! Thank you for your reply, I really appreciated and found it helpful 🙂
Best wishes,
– Rose
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