Consolidation

Can capital reserve and goodwill both be shown at a time in consolidated balance sheet if they pertain to two different subsidiaries?? 

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Quick Summary
This discussion clarifies whether a consolidated balance sheet can display both capital reserve and goodwill when they originate from separate subsidiaries. The consensus is that these items cannot be offset against each other. Instead, parent consolidated statements will present both the reserves and goodwill, regardless of the number of subsidiaries involved.

You can't offset the capital reserve and goodwill of two different subsidiaries.

Parent consolidated statements will show them both as reserves and goodwill for any number of subsidiaries.

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