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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AFM Exams › Demerger vs Spin-off
Dear Tutor,
I have difficulty understandstanding the difference between a spin-off and a demerger.
Could you please help?
Thank you
There isn’t really a difference – they are both effectively the same things 🙂
(Strictly a demerger would be reversing a previous merger, but these days the two words are used to mean the same.)
