Professional Documents
Culture Documents
Chap 004
Chap 004
Consolidated
Financial
Statements and
Outside
Ownership
McGraw-Hill/Irwin Copyright © 2013 by The McGraw-Hill Companies, Inc. All rights reserved.
4-2
LO 1
Noncontrolling Interest
4-2
4-3
LO 2
Noncontrolling Interest
4-6
LO 5 Noncontrolling Interests
and Consolidations
4-7
LO 6 Consolidated Financial Statement
Income Statement
4-8
LO 7 Noncontrolling Interest –
Premium Paid
Acquisition-date FV
4-9
Effects of using the
Initial Value Method
4-10
Effects of using the
Initial Value Method
4-11
Effects of using the
Partial Equity Method
4-12
LO 8
Mid-Year Acquisitions
4-13
LO 9
Step Acquisitions
4-15
Sales of Subsidiary Stock