江西财经大学高务会计国际学院题库chapter_08.docVIP

Advanced Accounting, 11e (Beams/Anthony/Bettinghaus/Smith) Chapter 8 Consolidations - Changes in Ownership Interests Multiple Choice Questions 1) Which of the following is correct? The direct sale of additional shares of stock at book value per share to only the parent company from a subsidiary A) decreases the parents interest and decreases the noncontrolling shareholders interest. B) decreases the parents interest and increases the noncontrolling shareholders interest. C) increases the parents interest and increases the noncontrolling shareholders interest. D) increases the parents int