Research Project
Grant-in-Aid for Research Activity Start-up
This study discusses accounting in consolidation for issuances of a subsidiary's stock which causes changes in interests between the controlling interests and non-controlling interests. Previous research discussed only the situation when the controlling company can raise amount of shares in the subsidiary but reduce its interest percentage in the subsidiary. To include all situations, this study focuses on the reason why eliminating entry is needed. It leads to make the distinction of the controlling interests and non-controlling interests clear. This study also focuses on the consistency which one company issues the stock. The changes which occur when the subsidiary issues the stock is the adjust amount of non-controlling interests.
All 2014 2013 2012 Other
All Journal Article (3 results) Presentation (13 results)
産業経理
Volume: 第72巻 Pages: 93-103
120005255423
会計
Volume: 第182巻第5号 Pages: 706-718
40019455610
『産業経理』
Volume: 第72巻第3号 Pages: 93-103
