Search for over 100,000 subject notes and past assignments!


You can download study resources by swapping your own or purchasing Exchange Credits.


Access your library anywhere, anytime.

University of Sydney

See More

Document Details

Study Notes

ACCT3011 Final Exam Notes
Page 1/11

ACCT3011 Final Exam Notes

ACCT3011 - Financial Accounting B

11 Pages University of Sydney Partial Study Notes Year Uploaded: 2017

Week 6: Non-Controlling interest If parent entity directly (A owns 100% of B) or indirectly (but B owns 100% of C -> A has indirectly owns C) derives all the benefits from the ordinary voting share capital of another entity then this subsidiary is ‘wholly owned’. ‘Partly owned’ refers to share ownership in the subsidiary when it is less than 100%, but control is assessed to exist regardless less than 100% ownership. Parent controls the subsidiary but owns less than 100%.

This document is 10 Exchange Credits

Studying with Academic Integrity:

Studying from past student work is an amazing way to learn and research, however you must always act with academic integrity. This document is the prior work of another student and has been made available to plagiarism detection tools. Do not copy from this work. Understand how you can responsibly use this work by visiting ‘Using Thinkswap resources correctly’.

This is a Partial Set of Study Notes

Partial Study Notes typically cover only single topics of a unit of study or do not cover multiple topics in significant detail. They are generally less than 20 pages in length.
What are Exchange Credits?

Exchange Credits represent the worth of each document on Thinkswap. In exchange for uploading documents you will receive credits. These can then be used to checkout other documents on Thinkswap.
Thinkswap Satisfaction Guarantee

Each document purchased on Thinkswap is covered by our Satisfaction Guarantee policy. If the document is not of an acceptable quality or the document was incorrectly described or categorised, Thinkswap will provide a full refund of Exchange Credits so you can purchase another document. For more information please click here.
Claim a Subject Bounty

Has this subject changed names or been replaced? Tell us and earn free Exchange Credits.


Similar Documents

Similar documents to "ACCT3011 Final Exam Notes" available on Thinkswap

Documents similar to "ACCT3011 Final Exam Notes" are suggested based on similar topic fingerprints from a variety of other Thinkswap Subjects


High School