• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Net exchange gain or loss on disposal

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Net exchange gain or loss on disposal

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by AvatarStephen Widberg.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 6, 2022 at 1:40 pm #673667
    Avatarhumai
    Participant
    • Topics: 757
    • Replies: 248
    • ☆☆☆☆☆

    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?

    December 7, 2022 at 11:52 am #673835
    AvatarStephen Widberg
    Keymaster
    • Topics: 17
    • Replies: 3452
    • ☆☆☆☆☆

    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.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial Reporting
  • ChanNV on Framework – measurement – ACCA Financial Reporting (FR)
  • ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)
  • Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – Individuals

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in