Merging of two subsidiariesForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Merging of two subsidiariesThis topic has 2 replies, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 3 posts - 1 through 3 (of 3 total)AuthorPosts August 5, 2018 at 7:27 am #466206 amnaParticipantTopics: 92Replies: 93☆☆Hi Can I please know how to account for merging of two subsidiaries during the year?Is IFRS 3 applicable for it? August 5, 2018 at 3:24 pm #466292 amnaParticipantTopics: 92Replies: 93☆☆can pooling of interest method be used for above? pooling of interest isn’t covered in IFRS 3 right?can pooling of interest be used as per IAS 8? Accounting policies? August 5, 2018 at 6:31 pm #466328 P2-D2KeymasterTopics: 4Replies: 7060☆☆☆☆☆Hi,This won’t be examined in SBR, so need to worry too much about it.ThanksAuthorPostsViewing 3 posts - 1 through 3 (of 3 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In