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group reorganization

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › group reorganization

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by MikeLittle.
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  • August 21, 2015 at 8:37 pm #268011
    syed ali
    Member
    • Topics: 92
    • Replies: 54
    • ☆☆

    a group reorganization (or restructuring) is any of the following:
    (a) the transfer of shares in a subsidiary from one group entity to another
    (b) the addition of a new parent entity to a group
    (c) the transfer of shares in one or more subsidiaries of a group to a new entity that is not a group entity but whose shareholders are the same as those of the group,s parent
    (d) the combination into a group of two or more companies that before the combination had the same shareholders
    (e) the acquisition of the shares of another entity that itself then issues sufficient shares so that the acquired entity has control of the combined entity
    Sir plz cannot understand this what is the meaning of reorganization please help me i will be thankful to you

    August 21, 2015 at 8:49 pm #268015
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23359
    • ☆☆☆☆☆

    Have you tried the examples / illustrations in the course notes? I thought that I had included most (if not all) of what you need within those notes – and they’re free on this site!

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