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About CN-L7-Complex-Group-Structures
The document discusses complex group structures where a parent entity owns shares in a subsidiary, which also owns shares in another subsidiary. It describes two types of structures - vertical groups, where a parent has a direct subsidiary and indirect sub-subsidiary, and mixed groups, where the parent and subsidiary jointly control another entity. The key steps in consolidation of these structures are calculating effective group shareholding percentages, treating the indirect investment as a direct asset of the subsidiary, and consolidating both the subsidiary and sub-subsidiary financial statements into those of the ultimate parent entity. Examples are provided to demonstrate the consolidation process and calculations.
Detailed Information
| Author: | ['Robert Munyaradzi'] |
|---|---|
| Publication Year: | 2021 |
| Pages: | 6 |
| Language: | English |
| Format: | |
| Price: | FREE |
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