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Net exchange gain or loss on disposal

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Net exchange gain or loss on disposal

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by Stephen Widberg.
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  • December 6, 2022 at 1:40 pm #673667
    humai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    Hello

    Sir, net exchange gain or loss on disposal while calculating gain or loss on disposal in Cbooks, comes only in case of full disposal i.e whole subsidiary is sold? Or does it also comes if subsidiary is sold but the remaining interest is accounted for as associate or trade investment?

    December 7, 2022 at 11:52 am #673835
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3443
    • ☆☆☆☆☆

    If you lose control I would say.

    Please be aware that there is no such thing as a trade investment. If less than 20% it is FVOCI or FVPL.

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