[SOLUTION] Consolidation Concepts and Procedures

Discuss consolidation concepts and procedures, including those used for wholly-owned subsidiaries and less-than-wholly-owned subsidiaries.Examine ownership and control from an accounting standpoint.Analyze consolidation procedures, including the cost and equity-method, direct and indirect control, combined financial statements, elimination of intercompany transactions,differentials, push-down accounting, other comprehensive income, and variable interest entities.Discuss the limitations of consolidated financial statements.

 

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