返回列表 回復 發帖

the beats by dr dre monster beats by dr dre cheap sale outlet cheapest sale (13)

This article focuses on how businesses and other organizations need to interpret and record accounting standards for reporting consolidated financial statements and recording non-controlling interests in other companies.
Net income or loss and each  white tour beats by dr dre component of other comprehensive income must be attributed to the controlling and noncontrolling interests based on their relative ownership interests. If a contractual arrangement specifies some other attribution arrangement, then those elements of comprehensive income would be attributed in that manner.
If losses attributable to the controlling and noncontrolling interests in a consolidated subsidiary exceed their interests in the subsidiary, additional losses will continue to be attributed to those interests, even if the noncontrolling interest's share of those losses exceeds the equity attributable to the noncontrolling interest.
Once a parent has obtained control of a subsidiary, changes in ownership interests in that subsidiary that do not affect control are accounted for as equity transactions, and, therefore, no gain or loss is recognized in the consolidated income statement. When such a change in ownership occurs, the carrying amount of the noncontrolling interest is adjusted to reflect its new ownership level, and any difference between the adjustment and the fair value of the consideration paid or received is recognized in equity. The change has no effect on consolidated net income or on the numerator in the calculation of consolidated earnings per share.
If there is a change in the relative ownership interests of the controlling and noncontrolling interests in a subsidiary for which goodwill has been recognized at the date of acquisition, the goodwill must be reattributed to the controlling and noncontrolling interests based on the relative carrying amounts of the goodwill previously allocated to them. The original allocation of goodwill may  beats dre tour not necessarily have been in the ownership ratio when allocated at acquisition in accordance  beats by dre review solo with SFAS No. 141R.
If  solo beats by dre a control of a subsidiary is lost by any means (e.g., sale, contractual agreement), a gain or loss is recognized in consolidated net income as the difference between the following two items (para. 27):
a. The aggregate of (1) the fair value of the proceeds, if any, from the transaction that  monster beats by dre dre resulted in the loss of control and (2) the fair value of any retained investment in the former subsidiary at the date control is lost.
b. The parent's interest in the former subsidiary's net assets at the date control is lost.
If the subsidiary is partially owned at the time the parent loses control, the noncontrolling interest's share of the carrying amount of the subsidiary's net assets is  beats by dr dre tour white derecognized against the carrying amount of the noncontrolling interest. No gain or loss is recognized with respect to the noncontrolling interest.
The Arizona CPA offices of Jacobsen & Wachterhauser have experienced Arizona accounting professionals who specialize in Phoenix small business accounting.
Related articles:

  
   the beats by dr dre monster beats by dr dre cheap
返回列表