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Pre-acquisition losses in subsidiary company on date of acquisition
If the subsidiary company has a loss on the date of acquisition i.e. a debit balance in the retained profits (profit and loss) account, then in computing good will, the entry to cost of control of profit and loss on acquisition will be reversed as follows. DR. Cost of control CR. Group retained profits(With the holding company’s share of the loss)
$in million Pepsi Coca cola Net cash provided by operating activities $6,796 $8,186 Average current liability 8,772 13,355 Average total liability 22,909 21,491
what is non-current asset
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