share issue by subsidiary

Question

Could you recommend some materials about the consolidation and calculation of non-controlling interest when subsidiary(1) issues shares during the reporting period(acquirer is subsidiary(2)) and as a result the parent’s percentage in subsidiary(1)  has decreased, but was not lost in both subsidiaries.

Comments

by material did you any books or note???

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I want to find an example how to account such kind issues.

Answer 1

I would like recommend you to consult books given below:
1) Original IFRS..in this you would atleast find discussion about each and every scenario of consolidation.
2) Go to GCA consultants web site and download book on Advanced accounting andFinancial Reporting published by ICAP for CA-final