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