Survey of Consolidation Practices in Canada |
Common terms and phrases
102 companies 21 companies acquired concern acquisition of control ADVANCES TO UNCONSOLIDATED allocation arising from consolidation assets 36 Canada Limited Canadian dollar Capital surplus Chartered Accountants companies surveyed Company Limited Company of Canada consolidated balance sheet consolidated earnings consolidated financial statements consolidated income statement consolidated statements CONSOLIDATION PRACTICES cost and book cost EXCEEDS book difference between cost dividend paid economic EXCEEDS book value fiscal year-end different foreign exchange restrictions foreign subsidiaries FREQUENCY OF METHODS goodwill group of companies income tax inter-company accounts inter-company sales inter-company unrealized profits investment in unconsolidated Limited Canadian minority interest minority shareholders number of companies Ontario partly-owned subsidiary pre-acquisition income profit on inter-company retained earnings share acquisitions shares and book shown separately sidiaries significant special financial statements specific assets subsidiaries from consolidation subsidiary companies subsidiary's assets subsidiary's business subsidiary's equity subsidiary's shares tax exigible U.S. dollars uncon unconsolidated subsidiaries unrealized inter-company profit VALUE OF SUBSIDIARY'S