Disclosure Requirements for Non-Controlling Interests in Consolidated Financial Statements
What disclosures are required for non-controlling interests?
What disclosures are required for non-controlling interests?
How does non-controlling interest affect the consolidated income statement?
How is the non-controlling interest in other comprehensive income (OCI) presented?
What is a reverse acquisition in consolidation?
What is a purchase price allocation (PPA)?
How are special purpose entities (SPEs) treated in consolidation?
How is a bargain purchase gain recognized in consolidation?
What is the equity method of accounting for investments?
How are deferred tax assets and liabilities treated in consolidation?
Explain the concept of a joint venture in consolidation.
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