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This chapter discusses considerations related to intercompany transactions between a parent and its subsidiaries. This chapter also discusses other unique accounting matters such as collaborative arrangements, proportionate consolidation, and not-for-profit organization consolidation considerations.
Refer to FSP 18.6.2 for guidance on consolidation procedures when a reporting entity is required to consolidate a subsidiary with a different period end (i.e., lag reporting). Refer to EM 4.4 for additional guidance on lag reporting.

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