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Month: May 2020

The accounting for the disposal of an associate

24/05/2020 Tom Clendon

So what is the accounting in the group financial statements where some shares in, say a 30% associate are sold, but a residual of 5% remains?

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How to get the marks to pass SBR

13/05/2020 Tom Clendon

To pass SBR you not only need to have the technical knowledge but you also need to be able to apply and explain that knowledge in the exam in such a way that earns you the marks!

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NCI – the measurement choice – its consequences and the reason WHY!

04/05/2020 Tom Clendon

Why are there two methods of measuring NCI (one at fair value and the other as a proportion of net assets) and what are the consequences?

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