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Sir, as per this ACCA site.. (kindly refer group disposal part of the page ) it says ”disposal of subsidiary wont be included as a part of constructed response questions but can come in any other questions”
Does the same apply for december 2017 exams too ?
Thanks.
I’ve checked the detailed syllabus again and still I find nothing to suggest either one conclusion or the other
The detail of the above article would suggest that a calculation is necessary and that the topic of a disposal could be included within a 20 mark question
The fact that the article talks in terms of the need to consolidate for the period up to the date of acquisition (potentially therefore need to time-apportion the subsidiary’s results) would indicate to me that disposals could be included within a 20 marker
I’m sorry not to be more definitive!
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