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CONSOLIDATED INCOME STATEMENT AND CONSOLIDATED STATEMENT OF CHANGES IN EQUITY The consolidated income statement follows similar principles as those of the consolidated balance sheet. This is because the procedure involves adding the transactions of the subsidiary company to those of the holding company while excluding inter company transactions and making the necessary inter-group adjustments for items like unrealized profits on inventory.The consolidated statement of changes in equity only reports transactions that tare attributable to the holding company. Therefore, it deals with the holding company’s retained profits plus the holding company’s share of post acquisition retained profits in subsidiary company.
Americans With Disabilities Act - ADA legislation passed in 1990 that bans discrimination against people who are having disabilities. According to this Act, discrimination against
The following details are taken from the accounting records of the company as at 30 June 2010: Debit Credit Sales revenue 49,950,000
Calculate the market value of Renowned Cola''s debt at year-end 2005. What is the book value of debt? Why do usually use market or book values for debt? Explain.
What kinds of business ownership exist? Particular form of business ownership has significant implications for accounting purposes and so it's useful to be clear about the main
Calculation of Profitability ratios - 2008 2009 2010 G Net Sal
LIMITATIONS O F FINANCIAL ACCOUNTING 1. Simply transactions which can be calculated in terms of money can be recorded in the books of accounts. Actions, though important t
Q. Discount rate to the estimated NPV of the investment? There is no necessity to round the solution up to the nearest whole percentage. NPV approximate may be made using the e
Natural Furniture Company manufactures three outdoor products, benches, chairs, and tables. Every product must pass by the following departments before it is shipped: sanding, sawi
How is a company’s cost of capital affected by its tax rate?
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