Search for one relatively recent academic article or two relatively recent business press articles that discuss consolidation of financial statements (or consolidated financial statements) or accounting for mergers and acquisitions. The total number of pages in the article(s) should be at least 6 pages. Summarize the article(s) in one page (single-spaced, size 12 Times New Roman font) explaining:
The main topic discussed in each article
The importance of that topic, including its reasons and consequences (as applicable)
How that topic may be related to the materials discussed in class.