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subsidiary be excluded from consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › subsidiary be excluded from consolidation

  • This topic has 1 reply, 2 voices, and was last updated 2 months ago by P2-D2.
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  • Author
    Posts
  • November 30, 2022 at 7:23 am #672904
    Amrit123
    Member
    • Topics: 26
    • Replies: 23
    • ☆

    Hi there,
    If the subsidiary was acquired with the intention of reselling it after a short period
    of time then is it necessary to consolidate the subsidiary ?

    December 3, 2022 at 1:04 pm #673218
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6473
    • ☆☆☆☆☆

    Hi,

    No, if we acquire it with the intention to sell then it is not consolidated.

    Thanks

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