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If a variable interest entity is to be consolidated, Multiple choice question. the consolidation procedures will ignore any noncontrolling interest. the consolidation entries will be

If a variable interest entity is to be consolidated, Multiple choice question. the consolidation procedures will ignore any noncontrolling interest. the consolidation entries will be recorded directly on the books of the variable interest entity. the consolidation entries will be recorded directly on the books of the parent. the consolidation procedures are similar to those used when consolidating a subsidiary

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