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Discontinued operation and sale of shares of Subsidiary

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Discontinued operation and sale of shares of Subsidiary

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.
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  • Author
    Posts
  • November 26, 2018 at 5:38 pm #486045
    salman7
    Participant
    • Topics: 77
    • Replies: 36
    • ☆☆

    Dear sir,

    If we sale the shares of a subsidiary (for example we were holding 70% of shares of a Subsidiary and we sale 40% of the shares such that it become Associate), do we need to make discontinued operation disclosures. Is it linked to discontinued operations in any way?

    Thanks,

    November 29, 2018 at 3:43 pm #486458
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    In the group accounts it would be considered a disposal group and treated as discontinued as we no longer have control of the subsidiary.

    In the individual accounts it would not be a discontinued operation.

    Thanks

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