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FCCS Exam Test
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Question Number 7
Why should years be consolidated sequentially; i.e., first 2018, then 2019, then 2020?
A)Each period in the year must consolidate separately
B)Parent account calculations depend on the sequencing
C)There is no reason to consolidate the years sequentially
D)Rollforward calculations are populated with correct results
✔ Correct Answer:
D)Rollforward calculations are populated with correct results
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