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how to consolidate beds the basic question of almost every accounting student because consolidation is simply the basic thing examined during any exam and even if you have no exam in front of you but you still want to excel in your job or get a new one the consolidation is exactly one of that advanced techniques that differentiates you from your debit and credit accountant in this video Ill show you very clear demonstration of basic consolidation procedures so that you have a good starting point for more demanding issues Im Silvia am the founder of IFRS box and if youd like to learn more about this topic including lots of examples with many complications and if you need to learn I forests and you want to do it easily with lots of fun then youre welcome to check my web IFRS box.com my courses quizzes and many more so lets read the text of our case study mummy corporation has owned 80% shares of baby Limited since babies incorporation so here its kind of clear that Mommy is a pare