From Minor to Major – Ownership, Influence, Control

This is from the "Accounting Makes Cents" podcast episode #89 released on Monday, 19 May 2025. So I’ve been covering this series for a couple of episodes, and now we’ve reached the final one. Throughout the series, we’ve discussed consolidated group accounts and some of the related accounting standards surrounding it. To wrap things up, … Continue reading From Minor to Major – Ownership, Influence, Control

The MCS Pre-seen for May and August 2025 is Out!

CIMA has released the MCS pre-seen material for the May and August 2025 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Trimayr, a franchiser of hairdressing salons based in a fictitious country called Dazzland. NOW is an excellent time to kickstart your CIMA case study preparation. If you … Continue reading The MCS Pre-seen for May and August 2025 is Out!