The list of almost-as-big-groups related parties add the


Specification:

Big Group buys Almost-As-Big-Group and merges their operations.

Question:

How does the combined group decide its related parties for its consolidated financial statements – ignore the list of Almost-As-Big-Group’s related parties, add the lists of the two groups related parties, some other method?

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Financial Management: The list of almost-as-big-groups related parties add the
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