ACCA考试F3会计基础练习:Consolidated financial statements

来源:中国ACCA考试网发布时间:2020-03-02 14:32发布者:qhw

今天为大家带来的是ACCA  F3会计基础练习的试题内容,感兴趣的一定要看完哦~顺便再送大家一个备考ACCA的神兵利器-当当当!2020ACCA考试资料包,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频

Question
:Which of the following statements relating to parent companies and subsidiaries are correct?
 
A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances.
 
B. Goodwill on consolidation will appear as an item in the parent company's individual statement of financial position.
 
C. Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity.
 
 
The correct answers are:
 
A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances.
 
Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity.
 
A parent may hold less than 50% of the share capital but more than 50% of the voting rights. Goodwill only appears in the consolidated statement of financial position. It is not amortised. Consolidated financial statements present the substance of the relationship between parent and subsidiaries, rather than the legal form.
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