Question

Economic interests (investments) held by governments in other entities fall into three broad categories: controlling interests, interests involving shared control, and portfolio investments.
(a) Describe the characteristics of each category of economic interest in a manner that distinguishes it from an investment that would fall into one of the other categories.
(b) Explain how each category of economic interest would be accounted for in the summary financial statements of a government.


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  • CreatedJune 09, 2015
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