Consolidated accounting is used to group the financial information of a parent company and one or more subsidiary companies. A parent company owns the majority of voting shares of a subsidiary company ...
A company may invest in another private or publicly traded company. The accounting for this investment depends on the level of control of the parent company in the subsidiary. The consolidated method ...
Bruns, William J., Jr. "The Talbots, Inc., and Subsidiaries: Accounting for Goodwill (Brief Case)." Harvard Business School Teaching Note 083-257, October 2008.