- This topic has 1 reply, 2 voices, and was last updated 8 years ago by .
Viewing 2 posts - 1 through 2 (of 2 total)
Viewing 2 posts - 1 through 2 (of 2 total)
- You must be logged in to reply to this topic.
Interactive BPP books for September 2026 exams, recommended by OpenTuition.
Get discount code >>
Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SCF- Difference between subsidiary and associate
In what areas does the treatment of subsidiaries and associates differ when it comes to the SCF?
Hi,
It differs massively. The only adjustments for the associate are the dividends received from associate and any purchase/disposal.
The subsidiary also could be acquired/sold in the year resulting in inflows or outflows but we also need to adjust the balances acquired/disposed during the year.
Thanks
