- This topic has 3 replies, 2 voices, and was last updated 6 years ago by .
Viewing 4 posts - 1 through 4 (of 4 total)
Viewing 4 posts - 1 through 4 (of 4 total)
- The topic ‘Cost of equity investment’ is closed to new replies.
Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Cost of equity investment
For parent financial statemnt, Why do many examples in calculation of disposal of equity investmemt use “cost” of investmemt? Shouldnt these be measured at FVTOCI?
This is individual starment not seprate financial statement ias 27
Unless the subsidiary is listed on a Stock Exchange (which is unlikely because parent owns most of it) FV too subjective to determine, so they may well use cost in practice.
Ah i see thank you for your reply! 🙂
My pleasure
