The order of acquisition of subsidiaries (i.e.,sequential or non-sequential)is of no consequence when it comes to calculating minority interests; they are calculated the same way regardless of the order:
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Q12: Non-controlling indirect interests are entitled to receive
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Q14: A Ltd owns 60 per cent of
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Q16: A Ltd owns 80 per cent of
Q18: The non-controlling interest in post-acquisition capital and
Q19: In calculating indirect minority interests,intragroup transactions need
Q20: The elimination of the parent entity's investment
Q21: The following acquisition analysis relates to a
Q22: The following is an extract from the
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