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Preference share capital in subsidiary (irredeemable)Investment in preference shares does not lead to ownership and therefore, if the holding company owns part of the preference share capital in subsidiary company then, the percentage will not be the basis of consolidation.However, the asset of investment in preference shares and the percentage of preference shares acquired will still be used to compute goodwill arising on consolidation.The other balance sheet is due to the minority interest and will thus be included as part of total due to minority interest or posted to credit side of minority interest account.
Do we recognise revenue if it will be assigned to other party ?
A project has a one-year life. It has an outlay of Rupee 1,500 million. At the end of Year 1, the net inflow is likely to be Rupee 2,200 million. The pretax cost of debt is 11%, th
An annuity is explained as stream of uniform duration cash flows. The payment of life insurance premium through the policyholder to the insurance company is an illustration of an a
The managers of Merton Medical Clinic are analyzing a proposed project. The project's most likely NPV is $120,000, but, as evidenced by the following NPV distribution, there is con
Question: State of the Economy Probability of state occurring IBM Return (%) ATT Return (%)
Property, plant and equipment Normal 0 false false false EN-US X-NONE X-NONE MicrosoftInternetExplorer4
Q. Define Return on capital employed? Return on capital employed (ROCE) is as well called accounting rate of return. Distinctly IRR ROCE uses average annual accounting profit b
Common stock $5 stated value (900,000 shares authorized, 620,000 shares issued)................. $3,100,000 Paid-in capital in excess o stated value-common stock ....1,240,000 Reta
Q. What is Demands For Grants? The budget proposals of the expenditures to be met out from the "Consolidated fund of India" should be presented in the form of Demands for Grant
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