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a) Produce a consolidated balance sheet for Atomic Group as at 30 September 20X9 consistent with international accounting standards. b) Explain how can a significant
a)
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Produce a consolidated balance sheet for Atomic Group as at 30 September
20X9 consistent with international accounting standards.
b)
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Explain how can a significant influence by an investor be evidenced under IAS 28, and justify your treatment of the investment in Spade in light of international GAAP.
c)
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Appraise the need for consolidated financial statements, and discuss critically the approach of international accounting standards to this accounting area.
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