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Changes in group structure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Changes in group structure

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • May 22, 2021 at 5:46 pm #621468
    annagarwal
    • Topics: 2
    • Replies: 0
    • ☆

    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.

    May 24, 2021 at 11:45 am #621615
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2529
    • ☆☆☆☆☆

    Percentage 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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