下载亿题库APP
联系电话:400-660-1360
请谨慎保管和记忆你的密码,以免泄露和丢失
请谨慎保管和记忆你的密码,以免泄露和丢失
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.
ACCA考试难度大吗?:ACCA考试难度大吗?ACCA考试的难度是以英国大学学位考试的难度为标准,第一(f1-f3)、第二部分(f4-f9)的难度分别相当于学士学位高年级课程的考试难度,第三部分p阶段的考试相当于硕士学位最后阶段的考试。第一部分的每门考试只是测试本门课程所包含的知识,着重于为后两个部分中实务性的课程所要运用的理论和技能打下基础。第二部分的考试除了本门课程的内容之外。
ACCA考试怎么申请免考?:ACCA考试怎么申请免考?已注册成功的学员,在获得相关可申请免试的证书(例如会计学位、CPA证书)后可向ACCA申请追加免试:1、填写免试申请表《Exemption。2、将申请表、证书的原件和翻译件以电子版形式发送至students@accaglobal.com:3、请注意查收邮件或登录MYACCA学员账户查看免试信息,4、确认时间为5个月左右版;(例如,7月15日前提交申请12月考试生效
ACCA考试有成绩单吗?:ACCA考试有成绩单吗?ACCA官方是不会像四六级考试那样在通过考试后发成绩单的,但是在通过全部科目后,ACCA学员可以通过官方网站下载ACCA准会员证书。然而各个科目虽然没有单科成绩单,但我们可以登录官网进行查看。登录myacca账户查看成绩单的主要方式如下:1、登陆ACCA官网accaglobal.com,进入学员个人页面;2、 输入个人的学员注册号码及密码后点击按钮“login”
2020-06-04
2020-06-04
2020-06-04
2020-06-04
2020-06-04
微信扫码关注公众号
获取更多考试热门资料