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Group SCF – Acquisition disposal of subsidiary – ACCA (SBR) lectures

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    • I think so, you can see Teacher Chris solve this example in this video ‘https://www.youtube.com/watch?v=dbaT-UNjRwQ’ – an old video (at year 2019) than this video above by Teacher Kim Smith.
      In this old video Teacher Chris already included change in PPE by acq Sub.
      I also read the ask in note and they also do not include PPE change 馃檨

  4. Explanations that a parent do not spend cash on particular inventory , payable , receivable and the way to do in rows are good! I did it mechanically because other provider taught me to do so without thinking. I was told that I need to add inventory , payable , receivable to the balance brought forward and do not even think about why – this was an advice from other provider . There were also good explanations on NCI dividends and Associate dividends in the previous sessions .

  5. Hello!

    Thanks for the lectures.

    I want to ask one thing that why did you add the subsidiary net assets figures to the current asset balances in the group for calculating cash flow adjustments because when we prepared the group accounts we already added them into the SFP.

    Correct?

    Thanking you
    Yash Gupta

  6. Hello sir,

    Can i present all the workings in ‘T’ format in the examination?

    Will there be any mark reduction incase i present in the aforementioned format?

    Thanks

    • Hi,

      You can present the working in and format you wish, however I personally recommend presenting them in a T-account format.

      You will not lose any marks however you present your workings, so long as it is clear to the marker what you are doing.

      Thanks

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