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Disposal group (S18)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Disposal group (S18)

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • March 30, 2021 at 8:43 pm #615542
    humai
    • Topics: 710
    • Replies: 233
    • ☆☆☆☆

    Sir in sept 18 , Q2 a) sale of Newall, examiner has written a line that :
    Newall would be treated as a disposal group since a single equity transaction is the most likely form of disposal.
    Sir I do not understand the above line, i.e what does it mean? Although, I know that disposal group is a group of assets to be disposed off in a single transaction

    March 31, 2021 at 11:56 am #615588
    Stephen Widberg
    Moderator
    • Topics: 10
    • Replies: 2524
    • ☆☆☆☆☆

    Means that you are selling the subsidiary as a single unit to a single buyer – which is also your understanding.

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