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Pesto Inc, tiene el 70% de control en Ragu Company, pero debe excluir a Ragu de los estados financieros consolidados si O Ragu est en

Pesto Inc, tiene el 70% de control en Ragu Company, pero debe excluir a Ragu de los estados financieros consolidados si O Ragu est en un pas extranjero y registra sus libros en una moneda extranjera O Ragu est en una industria regulada O Ragu se encuentra en una reorganizacin legal O Pesto usa el mtodo de equity

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