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- 2011-7-11
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- 2014-8-2
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thanks pepp.
if offered by cash, Parent as well as consolidated b/s will show a decrease in cash. no change to equity.
for stock offers, parent+consolidated all increase equity by the amount raised.
for ownership less than 100%, don't forget to increase equity by NCI in equity.
Good luck with studying |
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发表于 2011-7-13 13:49
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