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 6 years ago by mahimhossain. Viewing 2 posts - 1 through 2 (of 2 total) Author Posts September 5, 2019 at 7:15 pm #545178 maxpopperMember Topics: 177Replies: 132☆☆☆ Sir , can subsidiary be excluded from consolidation? If yes then in which circumstances? September 6, 2019 at 8:21 pm #545361 mahimhossainParticipant Topics: 4Replies: 74☆☆ It can be excluded if only the parent has lost control. Author Posts Viewing 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