At the date the parent acquires a controlling interest in a subsidiary, if the carrying amounts of
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IFRS 3 paragraph 18 requires that identifiable assets and liabilities of the subsid...View the full answer
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Related Book For 
Applying International Financial Reporting Standards
ISBN: 978-0730302124
3rd edition
Authors: Keith Alfredson, Ken Leo, Ruth Picker, Paul Pacter, Jennie Radford Victoria Wise
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