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？
Consolidated account - Investment & retained earnings
2006-11-24 12:12 am
回答 (1)
2006-11-24 8:24 pm
✔ 最佳答案
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
收錄日期: 2021-05-03 12:56:11
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20061123000051KK01926