Ownership-interest

Mastering the art of consolidated financial statements

Changes in ownership
changes-in-ownership loss-of-control oci goodwill nci non-controlling-interest transaction-costs ownership-interest subsidiary-management
Understand the impact of changes in ownership interest on a subsidiary without loss of control. Read about reattribution of OCI, reallocation of goodwill, non-cash acquisition of NCI, and transaction costs. Get an insight on how these changes are reflected in financial reporting and subsidiary management.
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