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On 1 July 2014, Parent Ltd acquired 55% of the issued shares of Sub Ltd paying $5,100,000 in cash. The separate accounting records of Sub

On 1 July 2014, Parent Ltd acquired 55% of the issued shares of Sub Ltd paying $5,100,000 in cash. The separate accounting records of Sub Ltd at 1 July 2014 include the following equity balances: ...

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