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SUBSIDIARY COMPANIES (1AS 27)A subsidiary company is a company in which the investing company (also called holding or parent company) controls the financial and operating policies of the subsidiary company.In most cases, control is evidenced (but not limited) to owning more than 50% of the ordinary share capital of the subsidiary company. Control may also be exercised in the following ways;
The substance of the relationship between holding company and subsidiary company is the effectively, the holding company controlls the subsidiary company. This means that the holding company controll the assets of the subsidiary company and is liable to the debts of the subsidiary company.
Personal Financial Specialist (PFS) - CERTIFIED PUBLIC ACCOUNTANT who specializes in PERSONAL FINANCIAL PLANNING and completes a series of requirements which compriseexperience, ed
Mason Co. issued $860,000 of 5 year, 13% with interest payable semiannually, at a market (efffective) interest rate of 12% Determine the present value of the bonds payable, using t
Indicate by check mark ("9") or "X" which accounts are found on the income statement and which accounts are found on the balance sheet. Account Name In
what are assets?
LIQUIDATION OF COMPANIES (a) Methods of Winding Up: A company may be wound up:By the court, Voluntarily, either as a members' or a creditors' winding up; or Subject to the s
The following information for the six months ended 31 December 2009 relates to the business of Mr N Morris: a) Opening cash (including bank) balance Rs 1,200 b) Production in unit
ABATEMENT OF LEGACIES (a) If the assets, after the payment of debts, necessary expenses and specific legacies, are not sufficient to pay all the general legacies in full, the l
Describe the following questions:- Q.1 Explain how financial statements assist in the capital allocation process. How are financial statements limited? Which financial statement
In the context of the public sector, discuss incremental system of budgeting and evaluate their strengths and weaknesses
Van Aalst Company's comparative balance sheet and income statement for last year appear below: Comparative Balance Sheet
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