Let's take an example
A LTD (Holding) holding 76% in
B LTD (Subsidiary)
Now B LTD makes a fresh issue at premium to outsider resulting into change of NCI from 24% to 44 % without loss of control.
I want to know how above transaction will be treated in the books of A LTD while consolidating ?
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Change in Non controlling Interest
Replies (1)
Para B-96 of Ind AS110 will apply.
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