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Practical scenario: If a company has subsidiary and it has discontinued operations, how will we show subsidiary in consolidated financial statements as per IFRS (International

Practical scenario:

If a company has subsidiary and it has discontinued operations, how will we show subsidiary in consolidated financial statements as per IFRS (International financial reporting standards).

Must give reference (just link of website of annual report) of 1 or 2 practical examples showing discontinued subsidiary in their consolidated financial statements.

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