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Consolidation at Date Acquisition, Ownership <100%, FMV>BV. Assume that a parent company acquires a 70% interest in a subsidiary for a purchase price of $1,078,000.

Consolidation at Date Acquisition, Ownership <100%, FMV>BV. Assume that a parent company acquires a 70% interest in a subsidiary for a purchase price of $1,078,000. The excess of total fair valu...

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