A change in the number of shares held by the parent entity always affects the total amount eliminated against pre-control equity.

Question

Quizplus · Accepted Answer

The change in the number of shares held by the parent entity affects the calculation of non-controlling interest and the parent's interest in the subsidiary, but not the total amount eliminated against pre-control equity, which relates to the initial acquisition accounting.

A Change in the Number of Shares Held by the Parent