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CONSOLIDATIONS AFTER THE DATE OF ACQUISITION




            Revision Example 2








            REQUIRED:



            • Prepare the consolidated annual financial statements of the

                Auto Ltd Group for the year ended 31 December 2016.


            • Your answer must comply with the requirements of the


                International Financial Reporting Standards.


            • Tax implications can be ignored.



            • No notes or comparative figures are required.


            • Round off all calculations to the nearest R1.










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