Lecture Financial statement analysis (11/e): Chapter 5 - K. R. Subramanyam
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Chapter 5 - Analyzing investing activities: Intercorporate investments. This chapter extends our analysis to intercorporate investments. We analyze both intercorporate investments and business combinations from the perspective of the investor company. We show the importance of interpreting disclosures on intercompany activities for analysis of financial statements. We conclude with a discussion of the accounting for investments in derivative securities.
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