Yamikani Limited owns 90% of the shares in Lemekani Limited. Yamikani originally acquired 25%  of the Lemekani shares many years ago. On 1st January 2021 year Yamikani acquired a further 55%  to take its holding to 80%. In the year 2022, Yamikani acquired a further 10% to take its holding to  90%. Required: Explain how the accounting treatment for Lemekani Ltd should have been accounted for each  time Yamikani Ltd acquired shares.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Yamikani Limited owns 90% of the shares in Lemekani Limited. Yamikani originally acquired 25% 
of the Lemekani shares many years ago. On 1st January 2021 year Yamikani acquired a further 55% 
to take its holding to 80%. In the year 2022, Yamikani acquired a further 10% to take its holding to 
90%.
Required:
Explain how the accounting treatment for Lemekani Ltd should have been accounted for each 
time Yamikani Ltd acquired shares. 

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