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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Acquisition method
• Exceptions:
• Reacquired right is measured based on the remaining
contractual term of the contract.
• Share based payment awards should be measured in terms of
IFRS 2.
• Assets held for sale should be measured in terms of IFRS 5 (fair
value less cost to sell).
• Recognise and measure NCI (Step 5)
• Measure NCI at:
• Fair value or
• NCI’s proportionate share of the acquiree’s identifiable net
assets.
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