Asked by
Carlos Andres
on Oct 14, 2024
Verified
The ownership interests in a group which includes partly owned subsidiaries consist of:
A) the parent entity shareholders.
B) the 'outside' subsidiary entity shareholders.
C) both the parent entity and the 'outside' subsidiary entity shareholders.
D) none of the above.
Partly Owned Subsidiaries
Subsidiaries that are not wholly owned by the parent company, implying the existence of minority or non-controlling interests.
Ownership Interests
Rights or claims to assets and earnings, often associated with the holding of equity or shares in a company.
- Familiarize oneself with the concept of non-controlling interest (NCI) and its illustration in consolidated financial accounts.
- Distinguish between direct and indirect ownership interests in organizational structures.
Verified Answer
HB
Learning Objectives
- Familiarize oneself with the concept of non-controlling interest (NCI) and its illustration in consolidated financial accounts.
- Distinguish between direct and indirect ownership interests in organizational structures.
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