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Since each subsidiary also prepares its own standalone financial report, consolidated financial statements may seem to some to be an unnecessary extra step. An analysis of the importance of consolidated financial statements reveals these statements offer several benefits to investors, financial analysts and others who may be evaluating the health of the parent company.

In this article, we will review consolidated financial reports in more detail including the unique benefits they offer. Consolidated financial reports are prepared by any parent company that owns one or more subsidiaries.

If the consolidation is a result of pooled interests instead of an acquisition, assets are listed according to their book value. Goodwill is any premium amount the parent company paid for the purchased company above the value of the firm.

Add together all liabilities from separate entities according to type (i.e. The consolidated balance sheet should show all liabilities adopted from purchased or pooled companies as well as the parent company's liabilities.

The equity at risk should be sufficient for the VIE to finance its activities without additional support.

A VIE’S PRIMARY BENEFICIARY TYPICALLY IS ABLE to make decisions about the entity and share in profits and losses.

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Use the amount the parent company paid for assets as the current value for subsidiary assets acquired by the parent.The consolidated balance sheet represents a parent company and the subsidiaries it controls.Before creating a single statement for a large corporate conglomerate, duplicate accounts must be eliminated and remaining accounts then combined.In this lesson, you will learn how to combine the Income Statements of the buyer and seller in an M&A deal, including how to factor in all the acquisition effects and why and how our figures might disagree with the companies’ own EPS accretion / dilution guidance.Welcome to our next lesson in this module on Merger Models and Accretion Dilution.You compare it to the buyer’s standalone earnings per share and see whether or not the deal is accretive or dilutive.[] And so really we’re just going to do a somewhat more complicated version of that where we don’t just start with the pre-tax incomes.We’re really going to be putting together the pieces of everything that we’ve done up to this point and also some of the simplified lessons in the beginning where you first learned how accretion dilution and that calculation works.So remember back the first few lessons in this module, we looked at how you add together the companies pre-tax income and then you adjust for the forerunning interest on cash, interest paid on new debt, issued synergies, the shares issued in the transaction, then you calculate the new combined earnings per share.Review the account listings of the parent company and all subsidiaries the parent company has controlling interest in.For example: if the parent company purchased another company, start with the purchased company's balance sheet.46 in January 2003 and a revised version in December 2003 to help companies decide whether to consolidate VIEs into their financial statements.A VIE MUST BE CONSOLIDATED INTO THE FINANCIAL statements of the primary beneficiary company when it does not have enough equity at risk or its equity investors lack any of three characteristics of controlling financial interest.The practical result of the new rules is that many reporting entities are adding significant assets and liabilities to their balance sheets.mong myriad accounting problems that led to the downfall of Enron was its use of variable interest entities (VIEs), allowing it to leave significant amounts of debt off its balance sheet.




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