Fanny
Fanny 發問於 教育及參考書高等教育 (大學或以上) · 1 十年前

Consolidated account - Investment & retained earnings

我想問下 investment and retained earnings o係 CONSOLIDATED ACCOUNT 內點計算？

另外，minority interests o係 CONSOLIDATED ACCOUNT 內是怎樣計算？

1 個解答

評分
  • ANTONY
    1 十年前
    最愛解答

    如果A公司收購B公司75%

    75% of Ordinary Share of B Company

    加75% of Share Premium of B Company

    加75% of Pre-Acquisition Profit

    =Retained Earning

    Minority Interests是100%-75%=25%

    25% of Ordinary Share of B Company

    加25% of Share Premium of B Company

    加25% Profit & Loss Account

    =Minority Interests

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