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Chapter 13

Basic group accounts – goodwill and

joint arrangements

Outcome

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

 prepare accurate GW calculations considering the impact of fair value
adjustments on the consolidated accounts

 account for joint arrangements within the group accounts

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can be
found in Chapter 13 of your Study Text.

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