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Chapter 20

Group disposals

Outcome

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

 explain and illustrate the effect of the disposal of a parent’s investment in a
subsidiary in

– the parent’s individual financial statements and/or

– the group financial statements

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Notes can be found in
Chapter 20 of your Study Text

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