RECOGNIZING A MINORITY INTEREST IN CONSOLIDATED …
the procedures to prepare a consolidation work sheet when a minority interest exists. RECOGNITION OF MINORITY INTEREST AT THE DATE OF ACQUISITION Refer to the data in Chapter 11 for Company P and Company S in Appendix 11.1. Recall that Company P acquired 100 percent of the outstanding shares of Company S for $650,000 on January 1, Year 1. At the
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