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Corporate Reporting




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               Chapter 23  Group reorganisations                                                   267

               Chapter 24  Group statement of cash flows                                           273

               Chapter 25  UK GAAP                                                                 287

               Chapter 26  References                                                              295



                                                 ®
                                                                       ®
               This document references IFRS  Standards and IAS  Standards, which are authored
               by the International Accounting Standards Board (the Board), and published in the
               2016 IFRS Standards Red Book.


























































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