Tag Archives | Subsidiary Company

Treatment of Minority Interest | Company

In this article we will discuss about the treatment of minority interest in the consolidated balance sheet, explained with the help of a suitable illustration. The Subsidiary Company is a wholly owned Subsidiary of Holding Company. It may be possible that Holding Company may not hold 100% shares of the subsidiary Company. A part of […]

Preference Shares of a Subsidiary Company

In this article we will discuss about the Accounting Treatment Relating to Preference Shares of a Subsidiary Company. A subsidiary company may have issued equity shares as well as preference shares. In such a case, irrespective of the percentage of preference shares held by outsiders, the minority interest will include the paid up value of […]

Dividends from Subsidiary Company

In this article we will discuss about the Dividend from Subsidiary Company Pre-acquisition and Post Acquisition Profits along with Solved Illustrations. Dividend received by the holding company from its subsidiary out of pre-acquisition profits is treated as capital receipt; the journal entry for its record being as follows:— Dividend received from the subsidiary company out […]

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