#1206226

#1206226: Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent

Minority shareholders' pro-rata share of the net assets of a subsidiary that is not wholly owned by the parent
Варианты ответа:
  • Outstanding shares
  • Simple capital structure
  • Liquidity-based format
  • Noncontrolling interest

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Тематика: Основы оценки стоимости предприятия Оценка и управление стоимостью предприятия Управление затратами предприятия
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the earnings per share a company would have based on the total number of shares including the effects of all stock options and convertible bonds # shares that have actually been sold to shareholders Obligations that will be satisfied within one year or one operating cycle, whichever is greater. Meets any of the following criteria: - Settlement is expected during the normal operating cycle. - Settlement is expected within one year. - Held primarily for trading purposes. - There is not an unconditional right to defer settlement for more than one year. Revenues: inflows from delivering or producing goods/services Expenses: outflows for delivering or producing goods/services or other operations Other income: gains that may not arise from normal business assets, liabilities, owner's equity