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Chapter 21

Change in a group structure

Outcome

By the end of this session you should be able to:

 prepare group financial statements where subsidiaries have been acquired,
disposed of, or discontinued during the period

 apply and discuss the treatment of a subsidiary which has been acquired
exclusively with a view to subsequent disposal

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 21 of your Study Text

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