AB1 abarta resources limited

Depends on how much you own. You'd normally consolidate 100% of...

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    Depends on how much you own.

    You'd normally consolidate 100% of the revenue of a subsidiary (ie. You own more than 50%) but back out at profit the element owned by the minority share holder.

    If they're an associate / investment (less than 50%) you would just consolidate at profit and not at revenue. Least as far as I can remember.








 
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