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SBR 2023 Sep L11.1-L11.6 Chap 13 Introduction;Disposal of shares resulting in loss of control;Illustration 1 (Part 1&2);Acty 1&2;

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Previous Post Previous post: SBR 2023 Sep L9.1-L9.7 Chap 11 Measurement Period;Acty 4;FV of identifiable net assets;Chap 12 Step acquisition;Step acquisition where control is achieved;Treatment in group accounts;Illustration 1;

Next Post Next post: SBR 2023 Sep L12.1-L12.7 Chap 13 Treat of amt previously recog in OCI & parent separate fin. stats;Disp of shares resulting in control retained;Acty 3;Illu 2 Deemed disp;Disp of sh resulting in loss of significant influence;Chap 16 Functional curcy vs. Presentation curcy;

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