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Deloitte’s Roadmap: Noncontrolling Interests

Chapter 4 — Intercompany Matters With Noncontrolling Interest Implications

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Chapter 4 — Intercompany Matters With Noncontrolling Interest Implications 4.1 Introduction 4.2 Multiple Legal Entities Representing a Single Reporting Entity 4.3 Transactions Between Parent and Subsidiary 4.4 Capitalization of Retained Earnings by a Subsidiary