All about the difference between a subsidiary and an associate!
ACCA Tom Clendon's SBR podcast - Un podcast de Tom Clendon SBR online lecturer
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Being able to identify and explain when an investment is a subsidiary and when it is an associate is regularly examined. In this podcast the terms in the definition of both a subsidiary and an associate are discussed. It will be explained how it is possible to own 40% of the shares of a company and yet still have control and why creative accountants favour certain investments being classified as associates and not subsidiaries.
