Indirect ownership interests (cont.)
{"Image DocumentName": "Indirect ownership interests (cont.)", "Image ImageDescription": "Journal entries. To eliminate parent\u2019s investment in subsidiary: Debit Share capital. Debit Retained earnings. Debit Goodwill. Credit Investment in subsidiary. To recognise impairment of goodwill associated with acquisition: Debit Impairment expense\u2014goodwill. Credit Accumulated impairment losses\u2014goodwill. Continues/ \u2026 Copyright \uf0e3 2005 McGraw-Hill Australia Pty Ltd PPTs t/a Australian Financial Accounting 4e by Craig Deegan.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}