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CHANGES IN DEGREE OF CONTROL

           Outcomes






            • Identify the acquirer in a business combination that

                involves a parent-subsidiary relationship and determine


                the acquirer’s percentage ownership interest in the

                subsidiary before and after an increase or decrease in

                holding.


            • Identify and account for acquisition of control,

                significant                influence                and          joint           control             in        the

                consolidated financial statements as a result of changes


                in degree of control arising from:


                    • acquisition of additional interest in the investee

                    • additional shares issued by the investee

                    • rights issue

                    • share buy-back

                    • contractual arrangements

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