One outcome of the adoption of the economic unit approach is that changes in the.Ownership interests when the, parent retains control are considered, equity transactions. This.Means that from the, group perspective no gain, or loss can be recognized as a result of a sale.Where ownership is retained. The purpose of this paper is to clarify and demonstrate the correct.Way to account for equity transaction sales in the books of the parent company and on.Consolidation.
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