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2#
发表于 2011-7-13 16:28
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It could be 0 but you can't have a negative amount on your balance sheet.
Under Acquisition Method, assets, liabilities, revenues and expenses are combined. Equity of the sub is ignored. So if if the Parent owns 80% of a subsidiary, Parent's balance sheet's post-acqusition would be:
Assets = Original Parent Assets + 80% x Sub Assets
Liabilities = Original Parent Liability + 80% x Sub Liabilities
Equity = Original Parent Equity + Minority Interest
MI = 20% x Sub's Original Equity
To get a better sense, look at any of your examples of Acqusition Method. The net change in the Parents Assets - Parents Liabilities MUST equal Minority Interest (since parent's original equity remains same) |
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