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CONSOLIDATIONS AFTER THE DATE OF ACQUISITION
Consolidation of the remaining items
• Once all common items and intragroup items have
been eliminated, a consolidated statement of
financial position, a consolidated statement of profit
or loss and other comprehensive income, a
consolidated statement of changes in equity and a
consolidated statement of cash flow can be drawn
up.
• Other items that are eliminated are
• Dividends of the subsidiary
• Debentures/loans within a group
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