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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Changes in the Composition of a Group Structure:Disposal without Losing Control
Dear Mike,
In chapter 4 example 5 (Rima and Saule) of the course notes, Goodwill was included (as sold), as part of the net assets at DOD, even though, the sale is in effect ‘a transfer between owners’. Without any prejudice, I find this inconsistent with the treatment in the BPP’s study manual.
Could you please advise.
Kind regards
Hi Samson
I believe that the course notes are correct 🙂
I really cannot comment on the content of the BPP material (I haven’t seen it and I don’t have access to it)
Thank you Mike, for your help.
Sam
You’re welcome