Group AccountingForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group AccountingThis 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)AuthorPosts April 2, 2020 at 3:25 pm #566383 toushigaParticipantTopics: 424Replies: 172☆☆☆☆Hello Sir ,for Opentuition SBR video lecture for chapter 4 “. Basic group structures – SFP workings and adjustments”The tutor mentioned that “Subsidiaries are not consolidated if it’s held for sale under IFRS 5”is this statement still valid? or it also needs to consolidate to date?Thank you. April 2, 2020 at 3:44 pm #566385 Stephen WidbergKeymasterTopics: 16Replies: 3411☆☆☆☆☆Imagine the sub has PPE 100, Inventory 50, Cash 50If held for sale, it will be a single line Assets HFS 200 at the bottom of current assets – so assets are still included but not consolidated on a line by line basisAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In