Page 285 - SBR Integrated Workbook STUDENT S18-J19

Chapter 19

Change in a group structure

Outcome

By the end of this session you should be able to:

 apply the accounting principles relating to a business combination achieved in
stages

 discuss and apply the implications of changes in ownership interest and loss of
control

 prepare group financial statements where activities have been discontinued, or
have been acquired or disposed of in the period

 discuss and apply the treatment of a subsidiary which has been acquired
exclusively with a view to subsequent disposal

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 19 of your Study Text

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