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 Date: 2009-04-03 05:35:18Generally Accepted Accounting Principles Financial statements Mergers and acquisitions Financial accounting Equity securities Consolidation Minority interest Controlling interest Equity method Finance Business Accountancy |
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The initial location at the University of Vaasa, Finland http://lipas.uwasa.fi/~ts/publicat/PerceSalmiHeikkila.pdf Salmi, Timo and Matti Heikkilä ([removed]Determination of Majority and Minority Interest Percentages for C