Financial Statements with Indirect Equity Interest

The financial statements
when there is an
indirect equity interest

 The presentation will focus on the financial
statements when there is an indirect equity
interest.
 In this non sequential acquisition and Non
controlling interest will be explained.
 The explanation of the direct and indirect
equity interest will also be done.
Introduction

 It reflects the financial position and the
financial performance of the company.
 It includes four thing which are stated
below:
 Balance sheet
 Cash flows
 Income statement
 Retained earnings
Financial statements

 To evaluate the capital structure and the
computing the rate of return this financial
statements are used (Müller, 2014).
 It includes assets, liabilities and equities of
company which is helpful for the investors
to take the decisions.
 The formula of the balance sheet is the:
Assets=Liabilities +Shareholders Equity
Balance sheet