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method change (EC-CS)

Consolidation (EC-CS)

A change of the consolidation of investments (C/I) method used for a consolidation unit from one statement closing to the next.

The need for changing the C/I method often arises when a consolidation unit buys or sells shares of another consolidation unit. For example, the equity method or proportional consolidation method may have to be changed to the purchase method, or vice versa.

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