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Forensic Accounting

share issue by subsidiary


Could you recommend some materials about the consolidation and calculation of non-controlling interest when subsidiary(1) issues shares during the reporting period(acquirer is subsidiary(2)) and as a result the parent’s percentage in subsidiary(1)  has decreased, but was not lost in both subsidiaries.

asked Feb 24 in IFRS 10 - Consolidated Financial Statements by PCH Level 1 Member (2,340 points)
by material did you any books or note???
I want to find an example how to account such kind issues.

1 Answer

0 votes
I would like recommend you to consult books given below:
1) Original IFRS..in this you would atleast find discussion about each and every scenario of consolidation.
2) Go to GCA consultants web site and download book on Advanced accounting andFinancial Reporting published by ICAP for CA-final
answered Feb 24 by veshmalahotra Level 4 Member (9,030 points)



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