Where the Parent Entity Holds Less Than 100 Per Cent

question 13

Multiple Choice

Where the parent entity holds less than 100 per cent interest in a subsidiary,AASB 127 requires the remaining shareholders' interests in what items to be disclosed?

• A) The subsidiary's share capital and reserves.
• B) The subsidiary's profit or loss.
• C) The subsidiary's current and non-current assets.
• D) The subsidiary's share capital and reserves and the subsidiary's profit or loss.
• E) All of the given answers.

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Definitions:

Arrival Rate

In queueing theory or logistics, it refers to the average rate at which entities arrive or are processed through a system.

Arrival Rate

The rate at which something occurs or is repeated over a particular period of time.

Service Rate

The speed at which a service provider can complete a service or process an item, often measured in units per time period.

Simulation Results

The output or outcomes generated from running a computer-based model that represents a real-world system.