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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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Gather financial statements of all subsidiary companies.
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Eliminate inter-company transactions to avoid double counting.
03
Add together the financial statements of all subsidiaries.
04
Include the parent company's financial statements.
05
Adjust for any differences in accounting methods or reporting periods between companies.

Who needs consolidated statements of comprehensive?

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Large corporations with subsidiary companies.
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Investors interested in the overall financial health of a group of companies.
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Regulatory bodies requiring comprehensive financial reporting.
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Consolidated statements of comprehensive income provide a complete overview of a company's financial performance, combining the income statements of the parent company and its subsidiaries.
Entities that have control over one or more subsidiaries are required to file consolidated statements of comprehensive income, usually consolidated by public companies or large private entities.
To fill out consolidated statements of comprehensive, aggregate the income, expenses, and other comprehensive income of the parent and its subsidiaries, ensuring to eliminate intercompany transactions and balances.
The purpose of consolidated statements of comprehensive income is to provide stakeholders with a clear view of the overall financial health and performance of the entire corporate group as a single economic entity.
Consolidated statements of comprehensive income must report total revenue, total expenses, net income, other comprehensive income items, and total comprehensive income for the period.
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