• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Exactly 50% of voting right – subsidiary or associate?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Exactly 50% of voting right – subsidiary or associate?

  • This topic has 1 reply, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • May 30, 2020 at 3:16 pm #572361
    kyle091214
    Participant
    • Topics: 2
    • Replies: 0
    • ☆

    Hi Mike,

    Thank you for your SBR lactures.

    While studying chapter4 Basic Group Structure, I come across the idea of two companies, A and B owning exactly 50% of voting power of company C.

    in this case, Can both A and B form a group structure with C?

    June 1, 2020 at 2:05 pm #572508
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3434
    • ☆☆☆☆☆

    Likely to be joint venture – if each party has right of veto.

    Or an associate if each party can exercise significant influence.

    So, either way = equity accounting.

    Unlikely to be a subsidiary.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Carrying on The nature and structure of organisations – ACCA Paper BT
  • ROSIELUUE on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)
  • John Moffat on FM Chapter 8 Questions – Relevant cash flows for DCF
  • Ken Garrett on Professionalism, ethical codes and the public interest – ACCA Strategic Business Leader (SBL)
  • MikeLittle on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in