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9. Describe the similarities and differences in the [C] consolidating entry when a parent company uses equity method versus the cost method of pre-consolidation bookkeeping.

9. Describe the similarities and differences in the [C] consolidating entry when a parent company uses equity method versus the cost method of pre-consolidation bookkeeping.


10. A Describe the difference between consolidated goodwill and noncontrolling interest when a parent company chooses the IFRS alternatives of “full fair value” recognition versus “proportionate share” recognition.

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