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Group Structure

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Group Structure

  • This topic has 1 reply, 2 voices, and was last updated 1 week ago by Stephen Widberg.
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  • January 13, 2021 at 7:16 am #605682
    jonathanlecuyer
    • Topics: 1
    • Replies: 2
    • ☆

    I have a simple question, but always gets me confused, especially if it comes to the exam.

    What should we consider if the % of shares that we have is exactly 50% ; Is it treating as an associate because we dont have majority, or still it goes as subsidiary as we have equal control (unless this is treated as significant influence).

    And same thing when we have 20% exactly. Associate or simply investment.

    Thank you

    January 13, 2021 at 3:57 pm #605728
    Stephen Widberg
    Moderator
    • Topics: 7
    • Replies: 1268
    • ☆☆☆☆☆

    50% = associate
    20% = associate

    (unless question says something else – you are always looking for the magic words ‘significant influence’)

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