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Partial own subsidiary to associate due to subsi issued new shares

Forums › ACCA Forums › ACCA FA Financial Accounting Forums › Partial own subsidiary to associate due to subsi issued new shares

  • This topic has 0 replies, 1 voice, and was last updated 4 years ago by mmnoe.
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  • October 12, 2020 at 9:43 am #588682
    mmnoe
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    • Topics: 1
    • Replies: 0
    • ☆

    Dear Sir,

    would be appreciate if you could advise the accounting treatment for the dilution of shareholding percentage in partially owned subsidiary.

    For exam, Company A (Parent) has 51% shareholding in Company B (partially owned subsidiary of Company A) as at 31 December 2018.

    In year 2019, Company B (Subsidiary) allotted shares to 2 new shareholders then the Company A’s (Parent) shareholding in Company B(Subsidiary) reduced from 51% to 40%.

    In this case, may I know how should we account for the change of shareholding in subsidiary in the book of Company.

    Thank you.

    Best Regards,
    MMnoe

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