What should we consider if the % of shares that we have is exactly 50% ; Is it treating as an associate because we dont have majority, or still it goes as subsidiary as we have equal control (unless this is treated as significant influence).
And same thing when we have 20% exactly. Associate or simply investment.
Ask the Tutor ACCA SBR
Changes in group structure
5y ago#1Percentage is less relevant in SBR. In FR it was 20% to 50% for associate and 51% + for subsidiary.
Evidence of SI in scenario - e.g. board membership = associate
Evidence of control in scenario - use IFRS 10 definition = subsidiary
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