Deemed disposal of a subsidiary

This is a change in shareholdings in Company B. The original investment in A's books will remained unchanged except the description of the account name be changed to Investment in an Associate. And, a note on this aspect be stated in the notes to financial statements. If A only holds a single B 100% initially and it now be changed to 50%, no need to prepare the consolidated financial statements thereafter and a fair value of the investment be reviewed each year.