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In the case of a subsidiary company going bankrupt, the parent company needs to account for this in its financial records. The accounting treatment depends on various factors, including the ownership structure and the nature of the subsidiary's operations.
Generally, if a subsidiary faces insolvency, the parent company may need to recognize the losses on its financial statements. These losses are typically reflected in the parent company's income statement as an impairment charge, reducing the value of the investment in the subsidiary.
The parent company cannot directly divide the losses over several years. Instead, it must recognize the losses in the period when they become evident or when the impairment occurs. The exact accounting treatment and the timing of recognition depend on accounting standards and regulations in the specific jurisdiction.
For example, if Company A owns 100% of Company B, and Company B faces financial difficulties leading to insolvency, Company A might need to recognize the diminished value of its investment in Company B immediately in its financial statements for the relevant accounting period.
It's important to note that accounting rules and regulations can vary between countries, and specific guidance from relevant accounting standards (e.g., IFRS or GAAP) should be followed. Consulting with a financial expert or auditor is advisable to ensure compliance with accounting standards and accurate financial reporting.
الشركات الشقيقة هى الشركات التى لا تمتلك بها الشركة حصة مؤثرة وفي الغالب تكون نسبة الملكية بها منخفضة اى بنسبة اقل من 20% بخلاف الشركات التابعة التى تكون للشركة الام بها سيطرة وتملكها نسبة اكثر من 50% من راس مال تلك الشركة بخصوص الاستفسار يتم معالجة الانخفاض في قيمة الاستثمار في قائمة الدخل مباشرة ولا يمكن رسملة تلك الخسارة او الانخفاض في قيمة الاستثمار على عدد من السنوات نظرا لان ذلك مخالف لما جاء بمعايير المحاسبة الدولية ومعايير اعداد التقارير المالية في هذا الخصوص
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