• 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
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Step disposals – Control to control

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Step disposals – Control to control

  • This topic has 3 replies, 2 voices, and was last updated 5 years ago by Stephen Widberg.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • January 17, 2020 at 6:22 am #558915
    rishabbohra98
    Participant
    • Topics: 112
    • Replies: 88
    • ☆☆☆

    Sir you have uploaded a new lecture with a new example on this topic.
    There was a different video by Chris prior to this. So is the old video irrelevant?
    And in example 3 why are we only taking net assets at disposal of 350m and applying it to increase in NCI of 10% and not goodwill on acquisition of 50m? I clearly remember in the old video and notes Chris had taken both net assets and goodwill and attributed that to NCI.

    January 17, 2020 at 6:43 am #558916
    rishabbohra98
    Participant
    • Topics: 112
    • Replies: 88
    • ☆☆☆

    Sir in one of the articles in ACCA website there’s a similar example. Even there they have included both net assets at disposal and goodwill on acquisition and attributed that to increase in NCI holding.

    January 17, 2020 at 7:33 am #558928
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    The example is based on proportionate goodwill as stated in the lecture.If I had specified full goodwill then I would have taken a proportion of the goodwill as well.

    It’s always been a thorny issue!

    Don’t forget that, when SBR is marked, calculations don’t score much and you get the marks for approach – lots of people make different assumptions and get full credit.

    What counts to pass is that you are able to EXPLAIN what you are doing in reasonably clear terms.

    Steve

    January 17, 2020 at 12:23 pm #558951
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    http://www.casplus.com/pubs/files/0807ifrs3guide.pdf

    has detailed guidance and you can find a very similar example in the above document – example 12C – the key point raised on the previous page of the document is that IFRS 3 is very unspecific about rules

    Implication for your SBR marker – give credit for anything reasonable!

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

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

  • verweijlisa on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • John Moffat on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • John Moffat on The Statement of Financial Position and Income Statement (part d)
  • Salexy on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • omerbasheer on The Statement of Financial Position and Income Statement (part d)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in