Prior to translating the subsidiary’s financial statements, Nakiska’s allocation of the Val Blanc acquisition purchase price most likely resulted in which of the following for Nation? A. A gain of €1,500 B. An increase in retained earnings of €9,500 C. Goodwill of €8,000 解析:选A。
However, if the operation is a non-wholly-owned subsidiary, then the relevant proportionate share of the translation difference is allocated to the non-controlling interest. 41 Consolidated Financial Statements Summary and Notes The results of foreign operations in hyperinflationary economies are ...
但后文提及的investment in associate和investment in subsidiary,在合并报表上的计量方法,则不适用于IFRS 9。 3. Investment in associate 通常若被投资方被控股比例介于20%到50%间,则可被划分为associate。根据IAS 28 Investments in Associates and Joint Ventures,在合并报表上,使用权益法(equity method)对associate...
We are an European leader in geographically-focused telecommunication solutions, based on the number of revenue generating units (“RGUsâ€) and a leading provider of telecommunication services in Romania and Spain, with a presence also in Italy, Portugal and Belgium. SOURCE: EuropaWir...
2025 — /EuropaWire/ — Digi Communications N.V. (“DIGI”), a prominent European telecommunications leader listed on the Bucharest Stock Exchange, is pleased to update investors and the broader market on the progress of Digi Spain Telecom S.L.U. (“Digi Spain”), its subsidiary in Spain....
Transfer Notice has the meaning as set out in Clause 9.3(a). Tribunal has the meaning as set out in Clause 29.1. US$ means the United States Dollar, the lawful currency of the United States of America. US Subsidiary means the corporation incorporated in the State of Delaware which holds ...
The Issuer is an indirect wholly-owned subsidiary of the Guarantor. The Notes will bear interest from and including 16 March 2021 (the "Issue Date") at the rate of 2.00 per cent. per annum. Interest on the Notes is payable semi-annually in arrear on 16 March and 16 September in each ...
measure an investment in subsidiary at fair value through proft or loss in accordance with HKFRS 9 or HKAS 39 if an entity has not yet applied HKFRS 9. Therefore, the separate fnancial statements shall be its only fnancial statements. If a subsidiary provides services that relate to the...
prepared in accordance with IFRSs; net debt divided by the sum of capital and net debt; Goldwind Environmental Protection Co., Ltd.(金風環保有限公司), a company incorporated under the laws of the PRC in August 2015 and a wholly owned subsidiary of the Company; the Company and its subsidiar...
Investment entities: exception to consolidation 31 Except as described in paragraph 32, an investment entity shall not consolidate its subsidiaries or apply IFRS 3 when it obtains control of another entity. Instead, an investment entity shall measure an investment in a subsidiary at fair value ...