Mixed group
Subsidiaries generally are consolidated when the parent controls them, while associates are accounted for using the equity method in consolidated statements subject to applicable exceptions. Analyse control, significant influence and ownership paths separately before measuring group interests. The word mixed is a descriptive label, not a standalone IFRS measurement category.
Worked example
A parent controls 80% of entity S and has significant influence over 30% of entity A. It consolidates S and normally applies the equity method to A, after assessing the facts and exceptions.
Common mistake
Consolidating an associate line by line merely because it appears within a mixed group, or assuming all interests are held directly.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | FR | Supporting | September 2026–June 2027 |
| ACCA | SBR | Supporting | September 2026–June 2027 |