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Consolidated Statements for Holding Company and Subsidiaries (Classic Reprint)
by:H. A. Finney
This book is intended to embrace the principles and procedure involved in the preparation of the consoH dated statement of cost of goods sold, the consolidated profit and loss statement, the consolidated surplus statement and the consoH dated balance sheet. Students of accounting who are preparing for the examinations of the various C. P. A. boards or the...
This book is intended to embrace the principles and procedure involved in the preparation of the consoH dated statement of cost of goods sold, the consolidated profit and loss statement, the consolidated surplus statement and the consoH dated balance sheet. Students of accounting who are preparing for the examinations of the various C. P. A. boards or the American Institute of Accountants must be familiar with the subject of consoH dated statements for holding companies and their subsidiaries, for the examinations frequently contain more or less complicated problems requiring the preparation of such statements. The income tax law, which requires consolidated returns supported by consolidated income statements and balance sheets, makes a knowledge of the method of preparing these statements imperative for the corporation auditor, the pubH caccountant and the tax counsellor. It is surprising that the literature which deals with consolidated statements is so meager when one considers that so many accountants and students of accounting are interested in the subject and that the statements themselves may be involved by an almost infinite variety of compH cations. These complexities arise from the fact that the holding company may or may not account properly for the investments in subsidiary stock; that minority interests may exist; that subsidiary earnings since acquisition may exceed dividends received during the same period, or vice versa; that the holding company may take up as profit the earnings of the subsidiary or the dividends received; that the stock may have been acquired by purchase from former stockholders, by subscription or as a stock dividend; that book value at acquisition may have exceeded cost, or vice versa; that the stockholdings may have been acquired by a jingle purchase or by several purchases; that the holdings may be in common or preferre(Typographical errors above are due to OCR software and don't occur in the book.)
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