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Problem 1. Under Sarbanes-Oxley, management must include what report with the audited statements?
Problem 2. Private companies are not under Sarbanes-Oxley. Why do some private companies follow the law?
Problem 3. Indicate the two approaches to presenting consolidated statements.
Problem 4. Describe how a company could be required to consolidate another company in which it has no or minor voting stock.
Problem 5. Consolidation rules are similar between countries. Comment.
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