• Skip to primary navigation
  • Skip to main content
OpenTuition | ACCA | CIMA

OpenTuition | ACCA | CIMA

Free ACCA and CIMA on line courses | Free ACCA, CIMA, FIA Notes, Lectures, Tests and Forums

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Forums
  • Search
  • Register
  • Login
  • ACCA Strategic Business Reporting:
  • SBR notes
  • SBR lectures
  • SBR Flashcards
  • SBR Forums
  • Ask the Tutor

Changes in group structure – Introduction – ACCA (SBR) lectures


Spread the word

Please spread the word so more students can benefit from our study materials.

Donate

If you have found OpenTuition useful, please donate



Reader Interactions

Comments

  1. jonathanlecuyer says

    December 9, 2020 at 6:57 am

    HI, thank you for the videos.
    I have a simple question, but always gets me confused, especially if it comes to the exam.

    What should we consider if the % of shares that we have is exactly 50% ; Is it treating as an associate because we dont have majority, or still it goes as subsidiary as we have equal control (unless this is treated as significant influence).

    And same thing when we have 20% exactly. Associate or simply investment.

    Thank you

    Log in to Reply

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2021 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy