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FIN (Finance)

How to Handle a Loss of Control While Retaining an Interest with SAP® Financial Consolidation 10.0, Starter Kit for IFRS?

This practical guide is part of a new series of seven guides dedicated to help deal with the most frequent consolidation M&A requirements when using the SAP® Financial Consolidation 10.0, starter kit for IFRS. In this paper a loss of control in a subsidiary while retaining interest is explained through a real use case scenario and presented in three steps: What the IFRS text says, how the business use case is handled in Financial Consolidation and what impact the CFO should expect on her/his company's financial statements.

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