ConsolidationForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › ConsolidationThis topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.Viewing 2 posts - 1 through 2 (of 2 total)AuthorPosts November 22, 2014 at 6:08 pm #212259 6shahirMemberTopics: 202Replies: 296☆☆☆ sir how come 100% of the equity shares being held by an investor does indicate a parent -subsidiary relationship ?If there is 100% acquisition then there wont be any NCI ryt??? November 23, 2014 at 10:27 am #212335 John MoffatKeymasterTopics: 57Replies: 54483☆☆☆☆☆Have you watched the lectures?If one company controls another then there is a parent / subsidiary. Owing 100% of the shares gives control (as does owning anything more than 50%).True – if one company owns 100% of the other then there cannot be a non-controlling interest!AuthorPostsViewing 2 posts - 1 through 2 (of 2 total)You must be logged in to reply to this topic.Log In Username: Password: Keep me signed in Log In