Parch Inc. and Rees Urch, Parch's former head of R&D, formed Sede Inc., which will perform research and development. Sede issued 10,000 shares of common stock to Urch, who is now Sede's president.  Parch lent $800,000 to Sede for initial working capital in return for a note receivable that can be converted at will into 100,000 shares of Sede's common stock.  Parch also granted Sede a line of credit of $1,000,000.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Parch Inc. and Rees Urch, Parch's former head of R&D, formed Sede Inc., which will perform research and development. Sede issued 10,000 shares of common stock to Urch, who is now Sede's president.  Parch lent $800,000 to Sede for initial working capital in return for a note receivable that can be converted at will into 100,000 shares of Sede's common stock.  Parch also granted Sede a line of credit of $1,000,000.

  1. Is consolidation appropriate for Parch and Sede?  Explain and justify your answer.
  2. What would Parch accomplish with this arrangement?
  3. If consolidation were not appropriate, what serious reporting issue exists regarding Parch's separate financial statements?
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