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

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  • 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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