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Consolidation

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Consolidation

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by John Moffat.
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  • November 22, 2014 at 6:08 pm #212259
    6shahir
    Member
    • Topics: 202
    • Replies: 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 Moffat
    Keymaster
    • Topics: 57
    • Replies: 54696
    • ☆☆☆☆☆

    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!

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