Redgrapes has a 60% ownership interest in EHC, which it controls. On 1 January 20X1, Redgrapes acquires an additional 20% interest in EHC. On 1 January 20X1, the non-controlling interest in EHC had a value of 700. Redgrapes paid 500 for the additional 20% interest in EHC. Which of the following statements is correct?
A. Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in cash of 500. The remaining 150 is recognized as a reduction of the parent's equity.
B. Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in cash of 500. The remaining 150 is recognized as goodwill.
C. Redgrapes recognizes a decrease in non-controlling interest of 500 and a decrease in cash of 500.
D. Redgrapes recognizes a decrease in non-controlling interest of 350 and a decrease in goodwill of 500. The remaining 150 is recognized as a reduction of equity.
根据企业会计准则，当母公司购买子公司少数股东拥有的子公司股权时，母公司支付的对价与按新增持股比例计算应享有的子公司净资产份额之间的差额，应当调整资本公积，资本公积不足冲减的，调整留存收益。因此，正确答案是：
A. Redgrapes 认识到非控股权益的减少350，并减少了500的现金。剩余的150被确认为母公司权益的减少。
