Tag
gain on disposal
Disposal of a Subsidiary in Group Consolidation: How to Calculate the Gain, Derecognise the Net Assets, and Remove NCI
August 17, 2026
When a parent loses control of a subsidiary — whether through a full sale, a partial sale that drops below…
Partially Disposing of an Associate: How to Calculate the Gain, Adjust the Carrying Value, and Handle a Drop Below Significant Influence
August 14, 2026
David is group FD at a holding company that has held a 40% stake in TechAssoc Ltd for four years.…
Recycling the CTA on Disposal of a Foreign Subsidiary: What Happens to the FCTR When You Sell
August 6, 2026
The finance director had been preparing the sale of the Singapore subsidiary for six months. She knew the headline figures:…