 , the parent company of a group, owns shares in three other companies. P’s holdings are:
Q Shares giving control of 60% of the voting rights in Q
R Shares giving control of 20% of the voting rights in R. P also has the right to appoint or remove all the directors
of R.
S Shares giving control of 10% of the voting rights in S. In addition, Q owns 70% of the voting rights in S. Which of these companies must be included in the consolidated financial statements of P? A Q, R and S
B Q and S only
C R and S only
D Q and R only A | 
发表于 2008-5-14 09:36
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