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Consolidating entries accounting Sexchate com

There may be amalgamations, either by transfer of two or more undertakings to a new company, or to the transfer of one or more companies to an existing company".

Consolidation is the practice, in business, of legally combining two or more organizations into a single new one.

Under the equity method, the purchaser records its investment at original cost.

This balance increases with income and decreases for dividends from the subsidiary that accrue to the purchaser.

Regular dividends are recorded as dividend income whenever they are declared.

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