• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Consolidation

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • March 25, 2023 at 4:30 pm #681805
    Mycomeback
    Participant
    • Topics: 27
    • Replies: 39
    • ☆☆

    Hi there,

    I have gone through the OT lectures and notes on consolidation (till changes in group structure) and there is something I need to confirm.

    Is investment in a subsidiary (say sub. X) indirectly through another subsidiary
    (say sub. Y) examinable?

    That is:

    1) In combination with the parent’s own direct investment and Y’s investment; or
    2) Simply through Y’s investment

    I’ve gone through the syllabus on the ACCA website and couldn’t find any reference to it. So I believe it is not examinable. Am I right?

    March 26, 2023 at 8:15 am #681818
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    Not examinable.

    At this level they avoid ‘number crunching’ topics.

    March 26, 2023 at 12:13 pm #681832
    Mycomeback
    Participant
    • Topics: 27
    • Replies: 39
    • ☆☆

    Great.

    March 27, 2023 at 5:25 pm #681915
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3416
    • ☆☆☆☆☆

    🙂

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • The topic ‘Consolidation’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • Rashi@gupta on FA Chapter 4 Questions Accruals and Prepayments
  • natashad25 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)
  • finance123 on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in