Partial disposal of a subsidiary or associateForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Partial disposal of a subsidiary or associateThis topic has 1 reply, 2 voices, and was last updated 6 years ago by P2-D2.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts February 23, 2018 at 8:15 am #438523 sky1007MemberTopics: 1Replies: 0☆Hi, i wanted ask why when we partially disposed off the shares in a subsidiary, we can’t deduct the proceed from our investment previously paid for the acquisition? March 4, 2018 at 7:14 pm #440172 P2-D2KeymasterTopics: 4Replies: 7034☆☆☆☆☆Hi,You need to be careful of the treatment in the individual accounts of the parent and the group accounts, as it is different in each.The treatment you refer to above is that done in the parent’s accounts where we DR Bank CR Investment.The treatment in the group accounts is based on the substance of the transaction, which is a change in ownership.ThanksAuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In