Inter- company dividends are ……………………..to the cost of investment in the subsidiary company for calculating goodwill or capital reserve.

Related MCQs

• Revenue reserve means any reserve other than ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ reserve.
• The pre- acquisition loss of subsidiary should be deducted from …….. while calculating net assets
• The company earns a net profit of 24,000 with a capital of1,20,000. The NRR is 10%. Under capitalisation of super profit, goodwill will be ___________.
• In case of inter-company holdings, the purchasing company, at the time of payment of the purchase consideration, surrenders the shares in the vendor company by crediting:
• Which Exchange rate will be considered for conversion of share capital of subsidiary company.
• The Time interval between the date of acquisition of shares in subsidiary company and date of Balance Sheet of Holding Company is known as :
• Investments made by a holding company in a subsidiary company are always to be shown in ……………….
• The time interval between the date of acquisition if shares in subsidiary company and date of balance sheet of holding company is known as :
• Buyback of shares should not exceed ….percent of paid up capital and free reserve of the company.
• Goodwill in case of a joint stock company is shown on the ‐‐‐‐‐‐‐‐‐‐‐‐‐‐ side under the heading of intangible assets