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Chapter 19






                          Overview





                                                        What is a

                                                         group?











                                               Consolidated financial
                                                       statements







                        Definitions relevant                            Consolidated
                           to consolidated
                                                                         statement of
                        financial statements                         financial position

                         and components of
                             consolidated
                        financial statements

                                                                             Standard

                                                                             workings

















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