please tell me how to get the acquision date, is it the last date of the two dates(the date parent get the subsidiary, and the date subsidiary get the sub-subsidiary)
No, acquisition date is the date which the parent acquires the subsidiary ie the date from which a group of companies exists with the parent as the parent. In the case of a vertical group, it may be that the subsidiary has already acquired another company, so a group now exists. But we’re not bothered about that because we will not be asked to prepare group accounts for the S Group.
We become interested when Anda, Maruta, Matis etc acquire either a subsidiary or a subsidiary group