Transcription of RECOGNIZING A MINORITY INTEREST IN CONSOLIDATED …
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RECOGNIZING A MINORITY INTEREST IN CONSOLIDATED …
RECOGNIZING A MINORITY INTERESTIN CONSOLIDATED financial STATEMENTSLEARNING OBJECTIVEA dapt the consolidation work sheet procedure to recognize a MINORITY 11 illustrates the consolidation procedure when the parent owns 100 percent of a subsidiary. Parentcompanies may, however, own less than 100 percent for several parent can gain control of a subsidiary with a smaller capital investment and therefore put less cap-ital at risk to loss. Parent companies generally gain control of a subsidiary when the ownership percent-age exceeds 50 percent. A 51 percent investment in a subsidiary requires less capital than a 100 shareholders of the subsidiary may be unwilling to sell their shares, so the parent cannot acquire100 MINORITY INTEREST exists whenever a parent company owns a controlling INTEREST in a subsidiary butdoes not own 100 percent.
RECOGNIZING A MINORITY INTEREST IN CONSOLIDATED FINANCIAL STATEMENTS LEARNING OBJECTIVE Adapt the consolidation work sheet procedure to recognize a minority interest. Chapter 11 illustrates the consolidation procedure when the parent owns 100 percent of a subsidiary. Parent companies may, however, own less than 100 percent for several reasons: 1.
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