网友您好，请在下方输入框内输入要搜索的题目：

搜题

题目内容（请给出正确答案）

提问人：网友panyikun 发布时间：2022-01-07

[主观题]

On what basis may a subsidiary be excluded from consolidation？

A、The activities of the subsidiary are dissimilar to the activities of the rest of the group.

B、The subsidiary was acquired with the intention of reselling it after a short period of time.

C、The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.

D、There is no basis on which a subsidiary may be excluded from consolidation.

简答题官方参考答案（由简答题聘请的专业题库老师提供的解答）

查看官方参考答案

更多“On what basis may a subsidiary be excluded from consolidation？”相关的问题

第1题

Witch Co acquired 70% of the 200,000 equity shares of Wizard, its only subsidiary, on 1 April 20X8 when the retained earnings of Wizard Co were $450,000. The carrying amounts of Wizard Co's net assets at the date of acquisition were equal to their fair values apart from a building which had a carrying amount of $600,000 and a fair value of $850,000. The remaining useful life of the building at the acquisition date was 40 years.Witch Co measures non-controlling interest at fair value, based on share price. The market value of Wizard Co shares at the date of acquisition was $1.75.At 31 March 20X9 the retained earnings of Wizard Co were $750,000. At what amount should the non-controlling interest appear in the consolidated statement of financial position of Witch Co at 31 March 20X9?

A、$193,125

B、$195,000

C、$196,875

D、$191,500

点击查看答案

第2题

A company issued 8%, 15-year bonds with a par value of $550,000. The current market rate is 8%. To make the journal entry to record each semiannual interest payment.

点击查看答案

第3题

Meanwhile, it actively promotes equality in education to guarantee everyone ___________education.

A、assess to

B、assess for

C、access for

D、access to

点击查看答案

第4题

In a contingency table a sample of 400 people is classified by gender and four hair colors (blond, brown, black, and red). How many degrees of freedom are there?

A、1

B、3

C、8

D、399

点击查看答案

第5题

用远过去时完成句子：Non ( ) [lui-venire] con noi perché doveva lavorare.

点击查看答案

第6题

Quer falar connosco?你有事找我们？请问connosco是什么的连写？

点击查看答案

第7题

CURRENCY OF SETTLEMENT

点击查看答案

第8题

Which of the following is the criterion for treatment of an investment as an associate?

A、Ownership of a majority of the equity shares

B、Ability to exercise control

C、Existence of significant influence

D、Exposure to variable returns from involvement with the investee

点击查看答案

第9题

IFRS 10 Consolidated Financial Statements provides a definition of control and identifies three separate elements of control. Which of the following is NOT one of these elements of control?

A、Power over the investee

B、The power to participate in the financial and operating policies of the investee

C、Exposure to, or rights to, variable returns from its involvement with the investee

D、The ability to use its power over the investee to affect the amount of the investor's returns

点击查看答案

账号：尚未登录

登录没有账号？去注册

搜题记录

联系客服

购买搜题卡

考试指南全部 >

函授本科和自考本科哪个更好考—2024年函授本科可以选哪些专业—函授本科报名哪个 2024年如何正确看待成考？成人高考详解成人自考需要怎么报名需要哪些流程和条件学历低、出社会多年，函授大专学历有用吗？及报考成人函授考大专是开卷考试吗及函授大 2024吉林自考专升本报名时间及入口 2024年辽宁成人高考考试科目在职者如何函授大专及浙江函授大专的学校哪个排名高？及函授大专考金融风险管理师可以云南自考报名时间2024具体时间是什么 2024年山东成人高考什么时候考？报读函授本科需要多少学费？—函授本科专业有哪些—函授本科学历社会认可度高吗？

购买搜题卡查看答案

购买前请仔细阅读《购买须知》

请选择支付方式

微信支付

支付宝支付

点击支付即表示你同意并接受《服务协议》和《购买须知》

立即支付已付款，但不能查看答案，请点这里登录即可>>

搜题卡使用说明

1. 搜题次数扣减规则：

功能	扣减规则
功能	基础费（查看答案）	加收费（AI功能）
文字搜题、查看答案	1/每题	0/每次
语音搜题、查看答案	1/每题	2/每次
单题拍照识别、查看答案	1/每题	2/每次
整页拍照识别、查看答案	1/每题	5/每次