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Ask the Tutor ACCA SBR

Bubble Dec 15

Former userFormer user9y ago

[Content removed at user request]

P2-D2P2-D2Tutor9y ago#1
Yes, they are included as per IFRS 3 where they are included at fair value in the subsidiary's net assets. So here it is at $1 million. The $5 million is only shown in the individual accounts and not the group accounts. Thanks
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