• 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 >>

catherineb

Profile picture of catherineb
Active 6 years ago
  • Topics: 0
  • Replies: 1
  • ☆
  • Profile
  • Forums
  • Topics Started
  • Replies Created
  • Engagements

Forum Replies Created

Viewing 1 post (of 1 total)
  • Author
    Posts
  • February 2, 2016 at 8:21 pm #299027
    c823cda36c0c48cd354a4bb1b5fb1e69c76ca12c0f7b57412cffd45dad73a191 80catherineb
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    I’m afraid I don’t understand either why the answers suggest that the reorganisation meets the criteria for the following reasons:
    Decany (the original parent) has not established a new entity as its parent but has rather sold its investment in a wholly owned subsidiary (Rant) to another wholly owned subsidiary Ceed. Therefore Decany remains the ultimate holding company.
    Also the criteria states that the new parent achieves control by exchanging equity instruments in exchange for the equity instruments of the original parent. In this case Ceed has issued cash consideration in return for shares in Rant.
    Please can you help as I have spent considerable time trying to understand the answers to this question.

  • Author
    Posts
Viewing 1 post (of 1 total)

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

  • priyagolani14 on FA Chapter 4 Questions Accruals and Prepayments
  • John Moffat on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
  • John Moffat on Business Documentation – ACCA Financial Accounting (FA) lectures
  • JocelynChen on Goodwill, NCI and group retained earnings – ACCA (SBR) lectures
  • ParthivP on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets

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