MINORITY INTEREST

/Tag:MINORITY INTEREST

Minority interest

Is it okay to set off receivables from minority shareholders aganist minority share of profit at the balance sheet date.   […]

By |August 28th, 2008|OTHER IFRS|0 Comments

Loans

Dear All, Can Loan be classified as Available for sale investments (as it is open category). Please answer while considering IAS 39. Thanks Muhammad […]

By |August 28th, 2008|FINANCIAL INSTRUMENTS|0 Comments

Minority Interest

Dear All Can you please advice me on the calculation of minority interest. the case is like as below The subsidary company has credit balance in the share application money and the share premium from parent company. the parent company is holding 60% shares in the subsidiary. so while calculation minority interest do we need [...]

By |August 28th, 2008|IFRS|0 Comments

Goodwill & Minority calculation

Dear All   If a company is issuing shares to its parent compnay on stage by stage basis then what will be procedure to calculate goodwill and minority interest.   for eg.   on 20/03/2008 – suppose a Company (ABC) – subsidiary comapny iss...

By |August 28th, 2008|CONSOLIDATION, DOCUMENTS, FAIR VALUE, IFRS|0 Comments

Equity accounting.

Arial;”>Hi   When a parent company preperaing consolidated financials lost control and reaches significant influence , attracking equity method.   The change in ownership of subsidiary should be accounted for subsequently or to restate the prio...

By |August 28th, 2008|CONSOLIDATION, DOCUMENTS, FINANCIAL INSTRUMENTS, IAS 2, IAS 39, IFRS|1 Comment