Accounting & the 3 StatementsMedium

A parent owns 70% of a subsidiary that earns $100 of net income. What appears on the consolidated income statement, and which number drives the parent's EPS?

Model answer

Because the parent CONTROLS the sub, it consolidates 100% of the sub's revenue and expenses, so the full $100 of the sub's net income is inside consolidated net income. Then, near the bottom, the…

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