How do you handle a mid-year change in consolidation scope (acquisition or disposal)?

You consolidate only for the portion of the period the entity is part of the group. For an acquisition: consolidate the subsidiary's results from the acquisition (control) date forward — the prior period isn't restated — after performing the PPA at that date and recognizing goodwill/NCI; pre-acquisition reserves aren't part of group equity. For a disposal/loss of control: consolidate results up to the disposal date, then derecognize the subsidiary's assets (including goodwill), liabilities and NCI, recognize the disposal gain/loss in P&L, remeasure any retained interest to fair value, and recycle the related cumulative translation reserve (and other recyclable OCI) to P&L. Practical issues: getting clean cut-off financials at the event date, allocating profit pre/post date, and handling interim intercompany and dividends. The headline: results follow control — in from the acquisition date, out at the disposal date — with PPA on the way in and a gain/loss plus OCI recycling on the way out.