There are three consolidation theories:
1- Parent-company theory.
2- Contemporary-entity theory.
3- Traditional theory.
This theory assumes that consolidated financial statements are an
extension of parent company st
Dr. Thomas Clark Xavier University [email protected] www.communiskills.com 513.745.2025
Principles underpinning all etiquette: the Golden and Platinum rules
Golden: Treat others as you would like to be treated Platinum: Treat others as