弗洛伊德·A·比姆斯-高级会计学（第10版）Beams10e_Ch03.pptVIP

? Pearson Education, Inc. publishing as Prentice Hall 3- Beams, Advanced Accounting 10e, Ch. 3 Pearson Education Inc., publishing as Prentice Hall Business Acquisitions FASB Statement 141R Business combinations occur Acquire controlling interest in voting stock More than 50% May have control through indirect ownership Consolidated financial statements Primarily for owners creditors of parent Not for noncontrolling owners or subsidiary creditors Who is a Subsidiary? ARB No. 51 allowed broad discretion FASB Statement No. 94 Control based on share ownership FASB Statement No. 160 Financial cont