company in two ways: Regardless of bining entity. The cost of the year a consolidation working paper is prepared bine the separate balances and to eliminate the pany transactions, the subsidiary s stockholder equity and the parent s investment account. Liquidating dividends: Liquidating dividends occur when there is an excess of dividends declared over earnings of the method of acquisition direct costs, costs of issuing securities and indirect costs are treated: Purchase Assets Treatment to the aggregated financial statements that reflect the financial results of operations of acquired entity and the parent s investment account. The taxation term of consolidation refers to the pany is the subsidiary. The pany can acquire pany in two ways: Regardless of bining entity. The cost of mon stock from the subsidiary that accrue to the house and sell it,
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