Lecture 3 - Lecture 3 Principles of Consolidation 1...

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1 Lecture 3 Principles of Consolidation
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2 References AGCL Ch 2 AASB 3 AASB 116 AASB 127
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3 Learning Objectives Identify the objectives of a consolidated financial report Outline the basic principles involved in the preparation of consolidated financial statements Understand the significance of pre-acquisition and post-acquisition balances
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