loan note as part of consideration

“When i face such cases i usualy charge it investment and as non-current liability of loan note.”

When such a loan note is issued as part of the acquisition consideration, the double entry in the parent’s own records will be:

Dr Investment in Subsidiary
Cr Long Term loan

If that’s what you meant then, yes, that’s ok

OK?

Yes My Dear Tutor Yes
Examples such as PArentis, pacemaker,Premier and others which it says for instance the issue of $100 loan note for every 500 shares acquired this amount will be charged to investment and equivalent amount will be recognised as loan note but sometimes in the note says, loan note has been recorded or not recorded,is it says the loan note is recorded no need to record it again.when i saied ”“When i face such cases i usualy charge it investment and as non-current liability of loan note.”- i meant these cases.