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  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by John Moffat.
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  • August 6, 2021 at 5:27 am #630532
    johnbriane
    Member
    • Topics: 170
    • Replies: 160
    • ☆☆☆

    Sir in the question 25.1 – task 4

    Why cannot option c be the answer ?

    20% of swings retained earnings will be allocated to the non controlling interest?

    August 6, 2021 at 10:11 am #630562
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    The consolidated retained earnings are all of Swing’s earnings (because Swing is the parent) plus 80% of Cat’s earnings (because Cat is the subsidiary).

    The non-controlling interest is the 20% of Cat and it is 20% of Cat’s earnings that are therefore allocated to the non-controlling interest.

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