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An investment in common stock that represents a controlling financial interest should be consolidated pursuant to ASC 810, Consolidation. It would not be appropriate for a reporting entity preparing consolidated financial statements to account for an investment in common stock that represents a controlling financial interest under the equity method of accounting. See CG 2 and CG 3 for further information on the accounting for investments that represent a controlling financial interest under the VIE and VOE consolidation models, respectively.
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