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by Mark Galant and Brian Dolan Authors of Currency Trading For Dummies Currency Trading FOR DUMmIES ‰ GETTING STARTED EDITION 01_ 251430 fm. qxp 8/ 22/ 07 7: 07 PM Page i. Reading Consolidated Financial Statements – For Dummies After a stock acquisition by the parent company, the subsidiary continues to maintain separate accounting records.
If a subsidiary declares a dividend, the parent company receives some of these dividends as revenue from the subsidiary.
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