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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549FORM 10Q QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended
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01
Identify all entities to be included in the condensed consolidated statement.
02
Gather financial information from each entity, including balance sheets, income statements, and cash flow statements.
03
Eliminate intercompany transactions to avoid double counting of transactions between entities.
04
Consolidate the financial information using the equity method or acquisition method based on the ownership stake in each entity.
05
Prepare the condensed consolidated statement of financial position, condensed consolidated statement of comprehensive income, and condensed consolidated statement of cash flows.
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Review and analyze the condensed consolidated statement for accuracy and completeness.

Who needs condensed consolidated statement of?

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Shareholders and investors interested in understanding the overall financial performance and position of a group of related entities.
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Regulatory authorities and government agencies requiring financial statements for compliance purposes.
03
Creditors and lenders assessing the creditworthiness and financial stability of a group of companies.
04
Executives and management teams making strategic decisions based on the financial health of the consolidated group.
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The condensed consolidated statement of is a financial report that provides a summary of the financial position and performance of a group of companies.
Companies that operate as a group and have subsidiaries are required to file condensed consolidated financial statements.
Condensed consolidated statements are typically prepared by combining the financial information of the parent company and its subsidiaries using accounting principles like consolidation and elimination of intercompany transactions.
The purpose of condensed consolidated financial statements is to provide investors, stakeholders, and regulators with a consolidated view of the financial health and performance of a group of companies.
Condensed consolidated statements typically include the balance sheet, income statement, cash flow statement, and statement of changes in equity of the group of companies.
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