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Ch 11
- 1. Intercorporate Investments and Consolidations CHAPTER 11
- 22. The Acquisition P Corporation S Corporation Cash S Shares Purchase After Purchase P Corporation S Corporation P Shareholders Consolidated corporation
- 24. Preparing Consolidated Statements Parent Company Records Subsidiary Records Combine Parent and Subsidiary Financial Statements on a Work Sheet Subsidiary Financial Statements Consolidated Financial Statements Parent Company Financial Statements Eliminate Double Counting Parent’s Investment Against Subsidiary OE Intercompany Receivables and Payables Intercompany Sales and Purchases
- 28. Minority Interests P Corporation S Corporation Cash S Shares 90% Purchase After Purchase P Corporation S Corporation P Shareholders Dashed line defines consolidated corporation P pays cash to some shareholders in S Some old S shareholders hold 10% of S Shown as “Minority Interest” in consolidated statements
- 36. Summary of Accounting for Equity Securities