Page 283 - SBR Integrated Workbook STUDENT S18-J19

Group accounting – Basic groups

For further reading, visit Chapter 18 of the Study Text. In particular you should
read about exemptions from consolidation in Section 8.

The following questions in Chapter 18 of the Study Text will provide practice in
key areas:

TYU 1 – control

TYU 3 – identifying the acquirer

TYU 7 – goodwill impairments

TYU 8 – consolidated statement of financial position

TYU 9 – joint arrangements

TYU 10 – exam style discussion question

277