Chang Ltd owns 40% of Tweet Ltd. The CFO of Chang Ltd is a member of the pard of directors of Tweet Ltd. The remaining 60% ownership is spread across a large number of shareholders. These shareholders live in various geographical locations such as India, USA and Japan. They rarely attend AGMS. Tweet Ltd has entered into a fixed 10-year binding contract with Chang Ltd, which requires Tweet Ltd to purchase 90% of its inventories from Chang Ltd. This isa beneficial arrangement for Tweet Ltd, as the selling price is always highly discounted. Required: Using the facts provided and references to AASB10, discuss whether Chang Ltd is required to prepare consolidated financial statements.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Chang Ltd owns 40% of Tweet Ltd. The CFO of Chang Ltd is a member of the pard of directors of Tweet Ltd. The remaining 60% ownership is spread across a large number of shareholders. These shareholders live in various geographical locations such as India, USA and Japan. They rarely attend AGMS. Tweet Ltd has entered into a fixed 10-year binding contract with Chang Ltd, which requires Tweet Ltd to purchase 90% of its inventories from Chang Ltd. This isa beneficial arrangement for Tweet Ltd, as the selling price is always highly discounted. Required: Using the facts provided and references to AASB10, discuss whether Chang Ltd is required to prepare consolidated financial statements.
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