Parent-SubsidiaryForums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Parent-SubsidiaryThis topic has 3 replies, 2 voices, and was last updated 1 year ago by John Moffat.Viewing 4 posts - 1 through 4 (of 4 total)AuthorPosts June 14, 2023 at 8:47 pm #687055 PurpleLotusParticipantTopics: 16Replies: 13☆Hello Sir. Why does “Greater than 50% of the preference shares being held by an investor” signify a parent-subsidiary relationship? Isn’t Is only >50% equity shares (+control)? June 15, 2023 at 9:19 am #687069 John MoffatKeymasterTopics: 57Replies: 54478☆☆☆☆☆Owing >50% of the equity shares would always mean a parent-subsidiary relationship.Owning >50% of the preference shares does not create a parent-subsidiary relationship (just as is stated in the ACCA specimen exam). June 15, 2023 at 11:06 am #687075 PurpleLotusParticipantTopics: 16Replies: 13☆Thank you Sir. June 15, 2023 at 5:32 pm #687090 John MoffatKeymasterTopics: 57Replies: 54478☆☆☆☆☆You are welcomeAuthorPostsViewing 4 posts - 1 through 4 (of 4 total)The topic ‘Parent-Subsidiary’ is closed to new replies.