$13.$ How are the financial statements of a parent and its subsidiaries combined? $14.$ What is the elimination process in consolidation? $15.$ Why are intercompany transactions eliminated during consolidation? $16.$ What is the purpose of eliminating intercompany profits in consolidation? $17.$ Explain the treatment of intercompany loans in consolidation. $18.$ How are dividends paid by a subsidiary to its parent treated in consolidation? $19.$ What happens to the minority interest in the consolidation process? $20.$ How are intra$-$group dividends eliminated?

What are intercompany transactions? $22.$ How are intercompany sales treated in consolidation? $23.$ Explain the concept of unrealized profit in consolidation. $24.$ How is inventory from intercompany transactions treated in consolidation? $25.$ Describe the treatment of intercompany services in consolidation. $26.$ How are intercompany asset transfers handled in consolidation? $27.$ What is the effect of intercompany debt in consolidation? $28.$ How are intercompany leases treated in consolidated financial statements? $29.$ What is the consolidation adjustment for intercompany interest income? $30.$ How are intercompany foreign currency transactions treated?

What adjustments are made for goodwill in consolidation? $32.$ How is goodwill calculated in a business combination? $33.$ Explain the impairment testing of goodwill. $34.$ What is the fair value adjustment in consolidation? $35.$ How are pre$-$acquisition profits treated in consolidation? $36.$ What is a purchase price allocation $($PPA$)?37.$ How is a bargain purchase gain recognized in consolidation? $38.$ How are deferred tax assets and liabilities treated in consolidation? $39.$ What is the impact of consolidation on earnings per share $($EPS$)?40.$ How are non$-$controlling interests reported in consolidated financial statements?

How is non$-$controlling interest calculated at acquisition? $42.$ How does non$-$controlling interest affect the equity section of the consolidated balance sheet? $43.$ What is the partial goodwill method? $44.$ What is the full goodwill method? $45.$ How are changes in ownership interests accounted for in consolidation? $46.$ Explain the concept of proportionate consolidation. $47.$ How are losses allocated to non$-$controlling interests? $48.$ What disclosures are required for non$-$controlling interests? $49.$ How does non$-$controlling interest affect the consolidated income statement? $50.$ How is the non$-$controlling interest in other comprehensive income $($OCI$)$ presented?

What is a reverse acquisition in consolidation? $52.$ How are special purpose entities $($SPEs$)$ treated in consolidation? $53.$ What is the equity method of accounting for investments? $54.$ Explain the concept of a joint venture in consolidation. $55.$ How are joint operations accounted for in consolidation? $56.$ What are the IFRS requirements for consolidation? $57.$ How does the consolidation process differ under U$.$S$.$ GAAP and IFRS? $58.$ What are the consolidation requirements for investment entities? $59.$ How is the functional currency determined in consolidation? $60.$ What is the impact of foreign exchange rates on consolidation?

What are the disclosure requirements for consolidated financial statements? $62.$ How are intercompany guarantees treated in consolidation? $63.$ What is the impact of consolidation on cash flow statements? $64.$ How are contingent liabilities treated in consolidated financial statements? $65.$ Explain the concept of push$-$down accounting. $66.$ How are non$-$cash transactions between group entities treated? $67.$ What are the implications of consolidation on regulatory capital requirements? $68.$ How does consolidation affect segment reporting? $69.$ What are the challenges in consolidating complex group structures? $70.$ How is the consolidation process affected by changes in accounting standards?