On a consolidated balance sheet, if the shares of a company have been bought for more than the balance sheet value then the difference would appear as:

Related MCQs

• Under purchase method of amalgamation, --------- of the transferor company continues to appear in the balance sheet of the transferee company.
• Preparation of consolidated Balance Sheet of Holding Co. and its subsidiary company as per
• Profit on re‐issue of forfeited shares will appear on the ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐ side of the balance sheet.
• The Time interval between the date of acquisition of shares in subsidiary company and date of Balance Sheet of Holding Company is known as :
• The time interval between the date of acquisition if shares in subsidiary company and date of balance sheet of holding company is known as :
• Which of the following reserve does not appear in the balance sheet of a company?
• Capital reserve will appear on the liability side of the balance sheet under the head ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐.
• Contingency funds have been grouped in the balance sheet under the head ‐‐‐‐‐‐‐‐‐‐‐‐‐‐‐
• When 4,000 equity shares of Rs.10 each is bought back at Rs.20 per share, the amount to be transferred to Capital Redemption Reserve is
• 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: