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Non-controlling / Minority interest (for the @CFA Level 1 exam) explores the mechanics of consolidating a subsidiary when less than 100% of its share capital is acquired.
This film contains references to the following videos:
Goodwill (for the @CFA Level 1 exam): • Goodwill (for the @CFA...
and
Gain on a bargain purchase (for the @CFA Level 1 exam): • Gain on a bargain purc...