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BRANCH ACCOUNTING

Forums › ACCA Forums › General ACCA Forums › BRANCH ACCOUNTING

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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    Posts
  • April 20, 2021 at 12:25 pm #618292
    mauriceuk1683
    Participant
    • Topics: 6
    • Replies: 2
    • ☆

    Hi there,

    I have a question regarding the recognition of branch accounting entries .I tried to find the recognition requirements in FRS 102 and IFRS but I could not find anything .Please let me know if a seperate Asset account is held in the Parent Financial statements and the branch entries are added to this account every month.

    Thank you

    John

    April 20, 2021 at 2:24 pm #618304
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8358
    • ☆☆☆☆☆

    Branch accounting is not examinable in ACCA. You will find details of accounting for subsidiaries in the consolidated financial statements of a parent in FA (basics) and FR also.

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