Page 305 - SBR Integrated Workbook STUDENT S18-J19

Change in a group structure

For further reading, visit Chapter 19 of the Study Text.

The following questions in Chapter 19 of the Study Text will provide practice in
key areas:

Illustration 2 – step acquisition

TYU 2 – profit on disposal of subsidiary

TYU 4 – consolidated statement of profit or loss with disposal

TYU 7 – consolidated statement of financial position with control-to-control
adjustments

TYU 8 – exam style discussion question

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