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The presence of NCI: a. will not be affected by elimination of any intra-group transactions between the entities in a group b. Is taken into

The presence of NCI:

a. will not be affected by elimination of any intra-group transactions between the entities in a group

b. Is taken into consideration in the acquisition analysis only if the full goodwill method is used

c. is affected by the existence of any gain on bargain purchase

d.results in additional columns used in the preparation of consolidation worksheet

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