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In accordance with China enterprise accounting standards, investee’s net revenues adjustment because of internal tractions must be done before the elimination of all intra-entity longterm equity investments in the balance sheet consolidation. The paper develops a universal model with the ability to calculate the adjusted investee’s net profits accurately without analyzing the offset entries of the internal tractions. The performance of the proposed model is benchmarked against the method of offset entries on internal tractions.

Investee's Net Profits Adjustment in Balance Sheet Consolidation: for the Reasons of Internal Tractions