财务报表分析与证 券估值优质课件 (7).pptVIP

* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * The Means of Control Legal Control – owning more than 50% of the subsidiary’s outstanding voting stock. The parent has the legal right to elect the majority of the board of directors. Effective Control – when the majority of the board of directors can be elected by means other then having legal control. Clinic V-* Three categories of business combination Merger - one firm acquires the assets and liabilities of one or more other firms in exchange for cash, stock or other compen