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Forums › ACCA Forums › General ACCA Forums › BRANCH ACCOUNTING
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
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.