Methods of consolidating subsidiaries Xxx live web cams philippines
Indirectly means via the intermediary of entities under exclusive control.
This percentage is only useful for the determination of the scope and of the consolidation method.
Contrary to some other GAAP, international standards stipulate that only interest percentages held indirectly by subsidiaries must be included in the percentage calculation.
We now know a little more about the concepts of control and control and interest percentages.
The interest percentage, which may be different from the control percentage, enables calculation of the share of assets held directly or indirectly by the mother company in the different companies of the group.
The calculation process is different because, contrary to the control percentage, the interest percentage is obtained by using the sum of the percentages of financial rights held.
When a consolidating entity controls no more than 50% of the voting rights, there is control if the entity has: Joint control is the power to jointly direct the financial and operating policies of another company with one or more companies that are not included in the consolidation.
This type of control results in a limited number of shareholders or associates sharing control and in a contractual arrangement as to the exercise of joint control between these shareholders or associates.
The different possibilities for IFRS are: Allocation of a level of control to each company included in the scope and, therefore, of a consolidation method, requires calculation of the control percentage.
The control percentage is the cumulative percentage of voting rights held and, under certain conditions, potentially held, by the consolidating entity, either directly or indirectly.
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