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12#
发表于 2013-4-8 14:39
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in this case I recommend you to read CFAI Book 2 page 43, 6.4.3 Noncontrolling (Minority) Interests
plus maybe
CFAI Book 2 page 38, 6.2.1 and page 39, 6.2.5
in the example the goodwill is zero |
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