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associate syllabus changes

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › associate syllabus changes

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  • November 22, 2022 at 7:26 am #672020
    tushargujral
    Participant
    • Topics: 66
    • Replies: 95
    • ☆☆

    sir I don’t get the part where it says upstream and down stream in the question could you tell what entries will be there and the treatment for that. in syllabus change form sept onwards

    November 24, 2022 at 7:50 pm #672439
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7079
    • ☆☆☆☆☆

    Hi,

    Upstream transactions are when the associate sells to the parent.

    Downstream transactions are when the parent sells to the associate.

    The treatment is detailed in the class notes. Have a read through them and if you’re stuck then please let me know.

    Thanks

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