Disposal of associates Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Disposal of associates This topic has 0 replies, 1 voice, and was last updated 8 years ago by Kevin. Viewing 1 post (of 1 total) Author Posts March 28, 2018 at 6:43 am #443958 KevinParticipant Topics: 1Replies: 0☆ Hi, How do we treat disposal of associates in company and group level and what happens to the accumulated share of profit/losses when associated company does not satisfy the criteria for IFRS 5. Thanks Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In