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June 2013 Janne

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › June 2013 Janne

  • This topic has 0 replies, 1 voice, and was last updated 8 years ago by kakahh.
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  • November 26, 2016 at 2:25 pm #351654
    kakahh
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    • Topics: 27
    • Replies: 42
    • ☆☆

    I understand Janne should not classify the subsidiary as available for sale in 2013, but why it cannot classify as held for sale in 2012?

    —–

    I think the management authorized the sale aldy, and I assume it is ready for sale in present condition, so it can classify as held for sale in 2012.

    However in 2013, somes organisational changes and additional activities being transferred, this confirm the subsidiary was not available for sale in its present condition, so in 2013, it cannot classify as held for sale.

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