Page 293 - F1 Integrated Workbook STUDENT 2018

Chapter 18

Accounting for Investments in

Subsidiaries and Associates

Outcome

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

 explain the relationship between investors and investees and the meaning of
control and significant influence

 Identify the circumstances in which a subsidiary is excluded from consolidation

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapters 19 of your Study Text

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