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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest
Chapter 7 — Determining the Primary Beneficiary
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Deloitte’s Roadmap: Consolidation — Identifying a Controlling Financial Interest
Chapter 7 — Determining the Primary Beneficiary
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Contents
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Chapter 7 — Determining the Primary Beneficiary
7.1 Introduction
7.2 Power Criterion
7.3 Economics Criterion
7.4 Related-Party Considerations in the Primary-Beneficiary Assessment