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FARESTART CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2023 AND 2022FARESTART TABLE OF CONTENTS Page Independent Auditors Report.............................................................................................

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How to fill out consolidated financial statements and

01

Gather financial information from all subsidiaries.

02

Eliminate intercompany transactions to avoid double counting.

03

Adjust for differences in accounting methods between subsidiaries.

04

Combine the financial statements of all subsidiaries into one single document.

05

Disclose ownership interests and non-controlling interests.

Who needs consolidated financial statements and?

01

Publicly traded companies with subsidiaries.

02

Companies looking to provide a clear picture of their overall financial health to investors and stakeholders.

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Businesses seeking to comply with regulatory requirements for financial reporting.

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What is consolidated financial statements?

Consolidated financial statements are a set of financial statements that present the financial position and results of operations for a group of companies as a single entity.

Who is required to file consolidated financial statements?

Companies that have subsidiaries or other entities under their control are required to file consolidated financial statements.

How to fill out consolidated financial statements?

Consolidated financial statements are typically prepared by combining the financial information of the parent company and its subsidiaries, adjusting for any intercompany transactions.

What is the purpose of consolidated financial statements?

The purpose of consolidated financial statements is to provide a comprehensive view of the financial performance and position of a group of companies as if they were a single entity.

What information must be reported on consolidated financial statements?

Consolidated financial statements typically include a balance sheet, income statement, cash flow statement, and notes to the financial statements.

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