报名ACCA考试是拿到ACCA证书的过程，学员掌握课程的知识点并通过考试的话，能够让学员更加牢固的掌握知识点的内容。怎么去理解ACCA考试Disposal scenarios包含的内容？
ACCA考试Disposal scenarios所包含的知识点有很多，学员在掌握的时候，要认真的记忆其包含的内容，同时还需要对知识点有足够的运用才可以。
1、loss of control
the disposal of all the shares held In the subsidiary.
the disposal of part of the shareholding, leaving a residual holding after the sale, which is regarded as an associate.
the disposal of part of the shareholding, leaving a residual holding after the sale, which is regarded as a trade investment
Disposal scenarios.
2、treatment
a）Disposals in the individual financial statements
Sales proceeds
less: Carrying amount of shares sold
Profit/(loss) on disposal
b）Disposals in the consolidated financial statements
Consolidate the incomes and expenses of the subsidiary up until the disposal date.
On disposal of the subsidiary, derecognise its assets, liabilities, goodwill and non-controlling interest and calculate a profit or loss on disposal.
Recognise any remaining investment in the shares of the former subsidiary at fair value and subsequently account for this under the relevant accounting standard.
通过ACCA课程的学习，学员对财会知识有了更深入的了解，备考ACCA考试更有信心。备考路上我们一路同行，备考路上的艰辛，我们一起走过，分享你的备考经验与难题，一起解决。学员可以添加融跃教育老师微信rongyuejiaoyu。
