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Limits That Are Set Too High for Exception Reports Can

question 73

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Limits that are set too high for exception reports can overwhelm the decision maker with "exceptions" that are not really cause for concern.

Evaluate the effects of intra-group transactions on NCI and consolidation adjustments.
Interpret the impact of dividends paid by subsidiaries on NCI and parent equity.
Demonstrate understanding of the calculation and adjustment of NCI share at the acquisition date.
Explore reasons and implications of holding less than 100% ownership in a subsidiary.

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