弗洛伊德·A·比姆斯-高级会计学（第10版）Beams10e_Ch08.pptVIP

Beams, Advanced Accounting 10e, Ch. 8 Pearson Education Inc., publishing as Prentice Hall Initial Acquisition of Control Parent obtains control Determine implied value and allocate excess Apply consolidation procedures Control is Maintained Parent increases its share by buying more stock or decreases its share by selling some stock Change in Investment in sub is based on the underlying fair value of equity No gain or loss is recognized; paid in capital is adjusted Control Relinquished Parent sells part of its Investment and no longer retains control Reduce the Investment based on proportion o