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About Module 3-Separate & Consolidated Financial Statements - Subsequent To Date of Acquisition
1. The document provides information on accounting for business combinations, including separate financial statements, consolidated financial statements, and the process of consolidation. 2. Consolidated financial statements present the financial results and position of a parent company and all its subsidiaries as a single economic entity. The consolidation process involves eliminating intercompany transactions and balances, and recognizing non-controlling interests. 3. The document outlines the "REAR" steps of consolidation: Reliable measurement of assets and liabilities, Elimination of intercompany transactions and balances, Amortization of fair value adjustments, and Recognition of non-controlling interests.
Detailed Information
| Author: | ['April Ross Talip'] |
|---|---|
| Publication Year: | 2020 |
| Pages: | 10 |
| Language: | English |
| Format: | |
| Price: | FREE |
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