Acquisitions and Disposals of Subsidiaries and Other Business Units

The aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units should be presented separately and classified as investing activities.

An enterprise should disposals in aggregate, in respect of both acquisition and disposal of subsidiaries or other business units during the period each of the following: (i) the total purchase or disposal consideration; and (ii) the portion of the purchase of disposal consideration discharged by means of cash and cash-equivalents.

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