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Discuss the treatment of inter company transactions in the consolidated financial statements. Include information on the following : downstream/upstream transactions consolidating entries in the year
- Discuss the treatment of inter company transactions in the consolidated financial statements. Include information on the following :
- downstream/upstream transactions
- consolidating entries in the year of transfer and subsequent years
- treatment of non-controlling interest
- references to the relevant IFRS/IAS (10 marks)
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Forensic Accounting And Fraud Investigation For Non-Experts
Authors: Stephen Pedneault, Frank Rudewicz, Howard Silverstone, Michael Sheetz
3rd Edition
0470879599, 9780470879597
