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CONSOLIDATED
FINANCIAL STATEMENTS
AND OUTSIDE
OWNERSHIP
CHAPTER FOUR
OUTSIDE OWNERSHIP
2
OUTSIDE OWNERSHIP
3
CONSOLIDATIONS INVOLVE
NONCONTROLLING INTEREST
CONSOLIDATIONS INVOLVE
NONCONTROLLING INTEREST
CONSOLIDATIONS INVOLVE
NONCONTROLLING INTEREST
Example 1:
CONSOLIDATIONS INVOLVE
NONCONTROLLING INTEREST
CONSOLIDATIONS INVOLVE
NONCONTROLLING INTEREST
CONSOLIDATIONS INVOLVE
NONCONTROLLING INTEREST
NONCONTROLLING INTEREST:
THE ECONOMIC UNIT CONCEPT
10
NONCONTROLLING INTEREST:
THE ECONOMIC UNIT CONCEPT
11
$ 200,000
130,000
70,000
$ 60,000
NONCONTROLLING INTEREST:
THE ECONOMIC UNIT CONCEPT
12
NONCONTROLLING INTEREST:
THE ECONOMIC UNIT CONCEPT
13
NONCONTROLLING INTEREST:
THE ECONOMIC UNIT CONCEPT
14
NONCONTROLLING INTEREST:
THE PROPORTIONATE CONSOLIDATION CONCEPT
15
NONCONTROLLING INTEREST:
THE PROPORTIONATE CONSOLIDATION CONCEPT
16
$ 140,000
91,000
49,000
Noncontrolling interest
NONCONTROLLING INTEREST:
THE PROPORTIONATE CONSOLIDATION CONCEPT
17
NONCONTROLLING INTEREST:
THE PROPORTIONATE CONSOLIDATION CONCEPT
18
NONCONTROLLING INTEREST:
THE PARENT COMPANY CONCEPT
19
NONCONTROLLING INTEREST:
THE PARENT COMPANY CONCEPT
20
$ 140,000
$ 110,000
(33,000)
77,000
63,000
(14,000)
Goodwill
49,000
33,000
NONCONTROLLING INTEREST:
THE PARENT COMPANY CONCEPT
21
22
THANK YOU
TUTORIAL QUESTIONS
23
a)
b)
c)