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FARM SECURITY AND RURAL INVESTMENT ACT OF 2002

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FARM SECURITY AND RURAL INVESTMENT ACT OF 2002

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When an investor controls an investee, consolidation is required. The parent investor must prepare consolidated statements, to enable investors (and others) to see the assets, liabili- ties, revenues, and expenses of the entire economic entity, consisting of the parent and all of its subsidiaries. When consolidated statements are prepared, the investment account relating to a con- trolled subsidiary disappears entirely from the balance sheet. Instead, the subsidiary’s assets and liabilities are added to those of the parent and reported together as a single economic entity. If the parent owns less than 100% of the subsidiary’s shares, the interest of the non- controlling (i.e.,minority) shareholders is shown as a...

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