What are the key criteria of whether an entity should be accounted for as a consolidation entity

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What are the key criteria of whether an entity should be accounted for as a "consolidation" entity or a "disclosure" entity?
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Government and Not for Profit Accounting Concepts and Practices

ISBN: 978-1118983270

7th edition

Authors: Michael Granof, Saleha Khumawala, Thad Calabrese, Daniel Smith

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