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partial disposal

partial disposal of an associate gain, carrying value, and what happens next

Equity Method, Technical Accounting

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.…

how to consolidate a subsidiary after a change in ownership

Acquisition Accounting, Technical Accounting

How to Consolidate a Subsidiary After a Change in Ownership

August 13, 2026

Two years ago the group acquired a 60% stake in a specialist logistics business. It was consolidated from day one,…