Multiple Choice
The following diagram represents the ownership of issued share capital of the companies in a group. What is the indirect parent entity interest and indirect non-controlling interest in D Ltd,respectively?
A) 12.6%; 23.4%;
B) 23.4%; 12.6%;
C) 40%; 60%;
D) 60%; 40%;
E) 83.4%; 12.6%.
Correct Answer:

Verified
Correct Answer:
Verified
Q11: A Ltd owns 80 per cent of
Q12: It is not possible for one entity
Q13: The following is an extract from the
Q14: The following acquisition analysis relates to a
Q15: Non-sequential acquisition is when a parent acquires
Q17: Pasta Ltd acquired an 80 per cent
Q18: The non-controlling interest in post-acquisition movement in
Q19: Rose Ltd acquired a 75 per cent
Q20: In calculating indirect minority interests,intragroup transactions need
Q21: The following is an extract from the