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Under what circumstances are consolidation entries necessary? = III GO X 1 A B I When the parent company has 50% more or less ownership

Under what circumstances are consolidation entries necessary? = III GO X 1 A B I When the parent company has 50% more or less ownership in another company. That other company is considered a subsidiary and that's why the consolidated is needed.
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Under what circumstances are consolidation entries necessary? When the parent company has 50% more or less ownership in another company. That other company is considered a subsidiary and that's why the consolidated is needed

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