Dear admin I'm little confused about 2 structures please make it clear to me.
(1)
-P's 80% investment in S.
-P's 40% investment in SS.
-S's 30% investment in SS.
Is SS going to be consolidated by P? or is it an Associate of P? as P can control S and S's significant influence+ P's significant influence can result in control in SS.
(2)
-P's 40% investment in S.
-P's 40% investment in SS.
-S's 40% investment in SS.
No effective rate as there is no subsidiary of P but can't P enforce its influence as a control in SS through its+S's significant influence?
ACCA Forums
SBRD-shaped/ Mixed Group structure
1) SS i believe should be consolidated. P has control of 64% of SS, both directly(40%) and indirectly (80% x 30% = 24%)
2) not too sure. I think maybe S is just an associate so shouldnt be consolidated.
Sign into reply to this topic.