UK Company Disposal


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Hi,

I am wondering if anybody has any advice about the accounting entries (UK GAAP) for disposing of a wholly-owned subsidiary company.

The company in question is not being sold, it's being closed and currently makes a profit (due to Transfer Pricing Adjustments) and will also hold assets at the time of closure.

I am trying to ascertain the impact on the consolidated company accounts, but it's been a while since I have done this and therefore would appreciate any assistance, so that I know I'm heading in the correct direction.

Thanks.
 
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