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ACCA Consolidated
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1:00
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The Finance Storyteller
How to consolidate financial statements
How to consolidate financial statements? To a large extent, it is all one big summation. Combine like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiaries. In addition, there may be the need to record eliminations. There may be intercompany sales between entities within the group. As ...
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