Consolidated statements: Information goldmines The word ‘consolidated’ in financial statement titles signals that subsidiary company financials are added to parent company financials. Large economic entities such as General Electric consist
Investment Accounting Last week we explored the accounting for debt securities. Like investment in debt, many entities invest substantial sums of wealth into equity securities. Let’s explore the accounting for
Investment Accounting Most entities maintain an investment portfolio that includes bonds, shares of stock and derivative securities. Entities maintain investments for a myriad of reasons including investing extra cash until
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