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Chapter 9 Indirect and Mutual Holdings - Coggle Diagram

- - - - Parent treats stock as retired,
        mengurangi common stock,
        dan additional paid in capital
        atau laba ditahan
      - Mengurangi investasi dalam subsudiary
    - - Recognize treasury stock at cost of
        subsidiary's investment in parent
      - Mengurangi investasi dalam subsudiary
      - Sama-sama mengurangi:
        dividen yang dibayar parent ke subsidiary
        
        Perbedaan:
        
        Equity accounts (treasury stock, retired common stock)
        
        Consolidated retained earnings
        
        Noncontrolling interest
  - - - Menggunakan pendekatan konvensional
      - Metode treasury stock tidak sesuai, karena:
        
        Bukan stock parent
        
        Subsidairy stock dieliminasi dalam konsolidasi