Hello
Sir, net exchange gain or loss on disposal while calculating gain or loss on disposal in Cbooks, comes only in case of full disposal i.e whole subsidiary is sold? Or does it also comes if subsidiary is sold but the remaining interest is accounted for as associate or trade investment?
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Net exchange gain or loss on disposal
If you lose control I would say.
Please be aware that there is no such thing as a trade investment. If less than 20% it is FVOCI or FVPL.
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