Page 262 - FR Integrated Workbook 2018-19
P. 262

Chapter 19






                          Overview





                                                     Post-

                                                   acquisition
                                 PURP



                                                   Standard                  Inter-co
                         Impairment                workings





                                                        Statement of                      Fair value
                                                     financial position





                                                          Equity
                    Associates
                                                      accounting







                                                        Statement of                      Dividends
                            Impairment                  profit or loss                      from
                                                                                          associate





                                               PURP
                                                                  Inter-company
                                                                     trading















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