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Ch 19: Consolidated Statement of Financial Position

*This F3 (FA) Summary Notes is Valid Up to 31 August 2025.

Chapter Focus Points: Group Structure, Non-Controlling Interest (NCI), Parent and Subsidiary Relationship, Trade Investments, Fair Value, Consolidated Retained Earnings, Pre-Acquisition and Post-Acquisition Profits, Intra-Group Transactions, Current Accounts, Unrealized Profit.

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Ch 19: Consolidated Statement of Financial Position

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