*This F7 (FR) Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Procedure of Consolidating Financial Statements, Parent and Subsidiary Companies, Non-Controlling Interest (Minority Interest), Deferred Consideration, Contingent Consideration, Contingent Share Exchange, Fair Value of Net Assets Acquired, Consolidated Retained Earnings, Pre-acquisition Profit, Intra-group Transactions, Mid-year Acquisition.
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