IFRS 5 Non current assets held for sale and discontinued Operations Part-1 Fin 19:20 IFRS 13 Fair value measurement Part-1 ACCA Financial Reporting F7 #acca #fr 54:29 IFRS 13 Fair value measurement Part-2 ACC
As for consolidated accounts – the parent consolidates until it loses control over subsidiary (thus I guess until subsidiary is fully liquidated). Also please be aware ofIFRS 5 as the liquidating subsidiary is a discountinued operation.
(5), (7) and 7) Inventories (note 6 (6)) Prepayments Non-current assets classified as held for sale (note 6 (7), (9) and 7) Other current assets Non-current assets: Financial assets measured at fair value through profit or loss-non-current (note 6 (2) and (14)) Financial ...
5 HSBC BANK MALAYSIA BERHAD (Company No. 127776-V) AND ITS SUBSIDIARY COMPANIES (Incorporated in Malaysia) Board Responsibility and Oversight (Cont'd) BOARD OF DIRECTORS (Cont'd) Frequency and Conduct of Board Meetings (Cont'd) The attendance of Directors at the Board meetings held in the ...
if USD had strengthened or weakened by 1% against RMB with all other variables held constant, the effect on the Group's net profit and other comprehensive income would have been as follows: Unit: RMB million Effect on Effect on...
The tender offer to purchase ordinary shares of the Company provides an exit opportunity for the holders of the Company’s ordinary shares (and indirectly depositary receipt holders, provided that they cancel the depositary receipts held by them and receive the underlying ordinary shares) at a premi...
When you lose control of your subsidiary by the full sale of shares,IFRS 10requires you to: Derecognize all assets and liabilities of the subsidiary at the date when control is lost; Derecognize any non-controlling interest in the lost subsidiary; ...