What do potential voting rights refer to

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1. Describe two methods for treating the preacquisition revenue and expense items of a subsidiary purchased during a fiscal period.

2. What do potential voting rights refer to, how do they affect the application of the equity method for investments under IFRS? Under U.S. GAAP? What is the term generally used for equity method investments under IFRS? 

Reference no: EM13130436

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