Iha! Pls explain what it is

You're going to have to help me here! Which IHA do you want me to explain? Is it: Integrated Healthcare Association Indicators of Hydraulic Alteration or International Hydropowers Association (I assume that it's not the International Housewares Association)

Owhh sorry for that! Indirecto Holding Adjustment (when calculating goodwill for SubSub from perspective of Parent)

AHA! You really don't have to check far down this page to find exactly the same question so I'm going to ask you to do that. Then, if you still have a problem, come back to me

The amount attributable to the parent of the subsidiary's investment in the sub-subsidiary is surely the percentage owned by the parent in the subsidiary. As the subsidiary acquires assets, those assets (obviously) belong to the subsidiary but the owners of the subsidiary are (say) 70% the parent and 30% the nci So when the subsidiary spends money acquiring assets of, say, $5,000 the cost to the parent is 70% of $5,000 ie $3,500 Logical enough?

yeah! Thanks!!!!

You're welcome