Page 265 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx

Chapter 14

Complex group structures

Outcome

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

 demonstrate the impact on the group financial statements of acquiring indirect
control of a subsidiary

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can be
found in Chapter 14 of your Study Text.

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