• 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

December 2025 ACCA Exam Results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
Get your discount code >>

Roi and Ri in Divisions

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Roi and Ri in Divisions

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • February 26, 2017 at 7:53 am #374266
    rustamrakhmatov27
    Member
    • Topics: 156
    • Replies: 127
    • ☆☆☆

    Hello sir. Again me)

    Ive come across the question some time ago that instead of giving Investment in Division, the examiner gives Balance sheet of the Division (is that even possible for Division to have balance sheet ?). So i wanted to ask, if they not giving Total investment in the Division can we get it by Total ASSETS – Current liabilities or Share Capital + Non current liabilties? (Even if division doesnt have Share capital, they have investment isnt it their portion of TOtal Share capital of the company).

    Thank you!

    February 26, 2017 at 2:30 pm #374334
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54812
    • ☆☆☆☆☆

    Divisions do not have share capital.

    The investment in the division is simply the net assets of the division.

    (And we stopped using the term ‘balance sheet’ many years ago. It is ‘statement of financial position’ 🙂 )

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Roi and Ri in Divisions’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

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 2025 Exams

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

  • Sarailee95 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • John Moffat on PM Chapter 8 Questions Cost Volume Profit Analysis
  • John Moffat on FA Chapter 8 Questions Irrecoverable Debts and Allowances
  • Payal18 on PM Chapter 8 Questions Cost Volume Profit Analysis
  • Sergiu on FA Chapter 8 Questions Irrecoverable Debts and Allowances

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in