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Accounting 4020 Chapter 4 Consolidation of Wholly Owned Subsidiaries. 2 Eliminate intercompany dividends. Publishing as Prentice Hall 2-1 Chapter 2 STOCK INVESTMENTS INVESTOR ACCOUNTING AND REPORTING Answers to Questions 1 Only the investors accounts are affected when outstanding stock is acquired from existing stockholders.

Consolidated Balance Sheet at Date of Acquisition 68 Consolidated Balance Sheets after Acquisition 72 Assigning Excess to Identifi able Net Assets and Goodwill 74 Consolidated Income Statement 80 Push-Down Accounting 81 Preparing a Consolidated Balance Sheet Worksheet 83 Electronic Supplement to Chapter 3 ES3 xi. 3 Eliminate subsidiary equity against investment account. For Year Ended December 31 2014.

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