P Co, the parent company of a group, owns shares in three other companies. P 0〇!3 holdings are：
Q Shares giving control of 60% of the voting rights in Q Co R Shares giving control of 20% of the voting rights in R Co. remove all the directors of R Co P Co also has the right to appoint orS Shares giving control of 10%of the voting rights in S Co,shares
plus 90% of the non-voting preference
Which of these companies are subsidiaries of P Co?
S is not a subsidiary as P’s shareholdings in S do not give it the power to control S. R is a subsidiary as P has the right to appoint or remove the directors of R, and so control it
多做几道
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
Which accounting concept should be considered if the owner of a business takes goods from inventory for his own personal
use?
According to the IASB's Conceptual Framework for Financial Reporting, which TWO of the following are part of faithful
representation?1 It is neutral2 It is relevant3 It is presented fairly4 It is free from material error
Which of the following accounting concepts means that similar items should receive a similar accounting treatment?
Listed below are some characteristics of financial information.1 Relevance2 Consistency3 Faithful representation4 Accuracy
Which of these are qualitative characteristics of financial information according to the IASB's Conceptual Framework for
Financial Reporting?
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