Page 357 - F1 Integrated Workbook STUDENT 2018

Chapter 21

Associates

Outcome

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

 Explain the conditions required for an entity to be a subsidiary or an associate
of another entity.

 Explain and apply the accounting treatment of associates.

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 22 of your Study Text

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