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Consolidation of Entities

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Added on  2022/12/19

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AI Summary
This study material provides an overview of consolidation of entities, focusing on the calculation and reporting of goodwill in financial statements. It explains the concept of goodwill, its classification as an intangible asset, and the testing of impairment. The material also covers the calculation of goodwill in the context of business combinations and provides relevant examples and references.

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