• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Business worth

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Business worth

  • This topic has 1 reply, 2 voices, and was last updated 2 years ago by AvatarJohn Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 27, 2023 at 6:03 am #697404
    AvatarSyed Ahsan Ali
    Participant
    • Topics: 136
    • Replies: 85
    • ☆☆☆

    You said in one of your lectures on consolidation that there are basically two factors upon which the subsidiary value is examined such as:

    1. Shares value
    2. Post-acquisition Profits

    But the question that i have on my mind is that there are many other factors (I mentioned few of them at the end) but i don’t know whether they also fall under post-acquisition changes based on the performance of subsidiary business.

    i) Fair value adjustments
    ii) Goodwill
    iii) Intangible assets bought
    iv) Business Partnership
    v) Research and Development initiatives
    vi) Biddings / Takeovers
    vii) Major business changes

    December 27, 2023 at 10:35 am #697414
    AvatarJohn Moffat
    Keymaster
    • Topics: 57
    • Replies: 54837
    • ☆☆☆☆☆

    I do not say that in my lectures, and everything needed for Paper FA (which includes fair value adjustments and goodwill arising on consolidation) are explained in detail in my free lectures. The other 5 items you mention are not examinable in Paper FA in the context of consolidations.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Business worth’ is closed to new replies.

Primary Sidebar

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 Exams – Instant Poll

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

  • Mellytac on Sales Mix Variance – Variance analysis – ACCA Performance Management (PM)
  • newspring.kr on Group SFP – Example (PUPs) – ACCA Financial Reporting (FR)
  • mrjonbain on Conceptual Framework – ACCA SBR lecture
  • MUNIRAKHOWAJA on Conceptual Framework – ACCA SBR lecture
  • mrjonbain on Sources of data – ACCA Management Accounting (MA)

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in