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CHANGES IN DEGREE OF CONTROL





            IFRS 9 INVESTMENT BECOMES A SUBSIDIARY







            • In terms of IAS 27.10 an entity shall account for


                investments in subsidiaries, joint ventures and

                associates in their separate financial statements


                either:



                    • (a) at cost,

                    • (b) in accordance with IFRS 9, or


                    • (c) using the equity method as described in IAS 28.
















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