Результаты (
английский) 3:
[копия]Скопировано!
accounting standards codification (asc) 810, which incorporates statement offinancial accounting standards (sfas) 160, noncontrolling interests in consolidated financialstatements, requires changes in the ownership interests, when the parent retains control, welltreated as equity transactions from the group perspective. thus if to parent company sells from twentyshare of its investment in wholly owned subsidiary thereby reducing its ownership stake toeighty share, then no gain or loss can be recognized from a group standpoint.this paper addresses the procedures necessary to account for equity transaction salesfrom the perspective of the parent and the group. the literature review is followed by a critiqueof the current practice and an illustration of the methodology before give to conclusion.
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