haku: @indexterm PARENT COMPANIES / yhteensä: 40
viite: 16 / 40
| Tekijä: | Eisele, W. Kratz, N. |
| Otsikko: | Der Ausweis von Anteilen aussenstehender Gesellschafter im mehrstufigen Konzern |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1997 : VOL. 49:4, p. 291-310 |
| Asiasana: | CAPITAL PARENT COMPANIES SUBSIDIARY COMPANIES MERGERS COSTS CONSOLIDATED ACCOUNTS |
| Kieli: | ger |
| Tiivistelmä: | This article deals with capital consolidation of a parent- subsidiary-relationship in which the parent company owns a subsidiary II indirectly through another subsidiary I (multiple tier stockholding). According to the basic idea of the purchase method the cost of acquisition is allocated to the individual assets and liabilities acquired. However, the cost of acquisition only relates to the percentage of the assets and liabilities purchased by the acquirer. It is argued that capital consolidation on the basis of a percentage derived from multiplication of the parent- subsidiary I-share of ownership and the subsidiary I- subsidiary II-share of ownership leads to a consolidated balance sheet that does not present minority interest as their proportion of the pre-acquisition book values of the assets and liabilities of the subsidiaries. |
SCIMA