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Consolidation principles, Non controlling Interest and Associates

Question:

Describe and Discuss about the below topic

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The topics are Consolidation principles, Non controlling Interest and Associates.

Learning Outcomes:

  • Be able to explain the relationships that exist between a parent company and its subsidiary(ies), an investor and its investee, a company and its overseas subsidiaries.
  • Be able to prepare accounts for each of the above-mentioned business combinations in accordance with relevant professional and statutory reporting requirements.

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