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Because you already claimed all their assets and liabilities, so basically, you are saying that you own their entire company. However, that’s not true, because there are others (the minority) who have some claim, thus they really now own part of the new company.

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上一主题:Schweser Mock Volume 2 Exam 3 Q 56
下一主题:Quant CFAI EOC 21 pg 378