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Atkon Corporation Acquired 90% of the Stock of Beta Corporation

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Atkon Corporation acquired 90% of the stock of Beta Corporation three years ago.Both corporations are located in the United States.Beta has been an energy drink producer,but unfortunately has suffered substantial losses due to government fines and lawsuits.All of its revenues had been from the sales of the energy drinks.Beta has now filed for bankruptcy and is closing the business with no assets remaining for shareholders.Atkon Corporation will recognize

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Definitions:

Direct Ownership Interests

Ownership interest in an asset or entity without intermediaries, implying direct control or influence over the asset or entity.

Indirect Ownership Interest

A stake in a company or entity that is not held directly by the owner but through another vehicle, such as ownership of a parent company that owns the entity.

NCI Indirect Ownership Interest

Refers to the portion of equity in a subsidiary attributed to non-controlling interests, based on their indirect ownership stake.

Indirect Ownership Interests

Refers to a situation where an entity owns an interest in another entity through an intermediary rather than directly.

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