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Chapter 15

Changes in group structure

Outcome

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

 demonstrate the impact on the group financial statements of acquiring
additional shareholdings

 demonstrate the impact on the group financial statements of disposing of all or
part of a shareholding in the period

and answer questions relating to those areas.

The underpinning detail for this chapter in your Integrated Workbook can be
found in Chapter 15 of your Study Text.

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