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Selling part of shares the subsidiary co - Printable Version

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Selling part of shares the subsidiary co - Gagamaru - 01-20-2011

Hi all. Please let me question on retained earnings and other comprehensive income about FIRS.
In case selling part of shares the subsidiary company for other ,however, parent still hold her as one of parent consolidation, what is the reason other comprehensive income is included, while, retained earnings are not included.