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The Pre-Acquisition Entry for the Hayward Group in Order to Consolidate

Question 3

Multiple Choice

The pre-acquisition entry for the Hayward group in order to consolidate a 60% interest in a subsidiary contained the following debits.Retained earnings $3 000,Share capital $6 000,General Reserve $1 200,BCVR $600.The interest in equity attributable to the direct non-controlling interest is:


A) $6 800;
B) $7 200;
C) $10 800;
D) $18 000.

Correct Answer:

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