F2 – Step Acquisitions Forums › CIMA Forums › F2 – Step Acquisitions This topic has 0 replies, 1 voice, and was last updated 4 years ago by Spango. Viewing 1 post (of 1 total) Author Posts February 18, 2022 at 12:08 pm #648869 SpangoParticipant Topics: 3Replies: 19☆ I’m just trying to find out if step acquisitions or gaining control of an associate is examinable in F2? Similarly derecognition of a subsidiary and accounting for an associate or decrease in control? 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