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About 7 - Consolidated Financial Statements P3 PDF
This chapter discusses various topics related to consolidation, including impairment of goodwill, changes in ownership interests that result in loss or retention of control of subsidiaries, and theories supporting consolidation. It describes accounting for goodwill impairment, loss of control of subsidiaries, and the importance and theories of consolidation, such as the proprietary, parent company, entity, and hybrid theories. Special purpose entities are also discussed.
Detailed Information
| Author: | ['Darlene Faye Cabral Rosales'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 7 |
| Language: | English |
| Format: | |
| Price: | FREE |
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