I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider



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statements of Barracuda Inc? 

Investment of 30,000 ordinary shares in Minnow Inc. Minnow has a total of 45,000 



ordinary shares.  

Investment of 21% of the ordinary shares in Major Inc. Barracuda Inc has the right to 



appoint 4 out of 6 of the board of directors of Major Inc. 

 

Subsidiary Associate 

A 1 



B 1, 



– 

C – 



1, 

D 2 



 

(2 marks) 

BPP Tutor Toolkit Copy



PRACTICE QUESTION BANK 

 

507 

88 


Which of the following statements is/are correct? 

If a company owns more than 50% of the ordinary shares of another company, the 



investment will always be classified as a subsidiary.  

Consolidated accounts are required for a group of companies in order to represent the 



legal form, rather than the substance, of the relationship between the parent and its 

subsidiaries. 

An trade investment is an entity in which an investor has significant influence, which is 



neither a subsidiary or a joint venture of the investor.  

1 and 2 only 



B 1 

only 


All three statements are correct 

None of the statements are correct 



(2 marks) 

89 


Alpha is an associate of Delta.  

How should profits generated by Alpha be shown in the consolidated accounts of Delta? 

All the profits after tax generated by Alpha are included by consolidating the revenue and 



expenses of Alpha on a line by line basis from revenue down to profit for the year. 

Delta's share of Alpha's profit after tax is included by the payment of a dividend from 



Alpha to Delta, which is shown in the consolidated statement of profit or loss of Delta. 

Delta's share of Alpha's profit after tax is included in the consolidated statement of profit 



or loss of Delta as a single amount.  

All the profits after tax generated by Alpha are included in the consolidated statement of 



profit or loss of Delta as a single amount.  


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