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Core Accounting Concepts
Lessons
  • Accounting for Equity Investments
  • Accounting for Business Combinations
  • Accounting for Mergers and Acquisitions (Noncontrolling Interest)
  • Accounting for Impairments
  • Accounting for M&A Consolidation Using Equity Method
  • Consolidations with Cost Method And Equity Method
  • Consolidation Accounting and Inter-corporate Transactions
  • Consolidation Accounting and Inter-corporate Land Sales
  • Consolidation Accounting and Inter-corporate Depreciable Asset Sales
  • Preparing a Consolidate Cash Flow Statement
  • Consolidation Accounting: Changes in Equity Ownership
  • Accounting: Consolidations with Indirect Control
  • Accounting: Consolidating Special Purpose Entities
  • Accounting for Joint Arrangements
  • Accounting: Deferred Income Taxes in Business Combinations
  • Consolidation Accounting: Segment Reporting
  • Accounting for Foreign Exchange Transactions
  • Accounting for Foreign Exchange Transactions
  • Consolidation Accounting: Foreign Currency Translation

Consolidation Accounting: Changes in Equity Ownership

This lecture discusses how to transition the investment account between classifications as the parent's ownership changes. You will learn how to account for incremental step purchases.

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