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Class 12th: Accounting for Business Combinations Notes PDF

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Class 12th: Accounting for Business Combinations Notes PDF

Understand that the accounting method used for
acquisitions depends on the extent to which the
investor exerts influence over the investee.
¾ Understand the effects of dividends received and
investee
income on the financial statements of the
investor under the equity method.
¾ Understand the effects of consolidated accounting
on the balance sheet and income statement of the
investor.

Total Pages – 12

PDF Size – 190 KB

Class 12th: Accounting for Business Combinations Notes PDF

Understand that the accounting method used for
acquisitions depends on the extent to which the
investor exerts influence over the investee.
¾ Understand the effects of dividends received and
investee
income on the financial statements of the
investor under the equity method.
¾ Understand the effects of consolidated accounting
on the balance sheet and income statement of the
investor.

Total Pages – 12

PDF Size – 190 KB

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