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The purpose of this assignment is to enhance learners skills to understand the disclosure requirement of MFRS 12 Disclosure of Interest in Other Entities in

The purpose of this assignment is to enhance learners skills to understand the disclosure requirement of MFRS 12 Disclosure of Interest in Other Entities in the annual report.

Learners are required to refer at least to THREE articles journal and answer the following questions:

1.Describe the differences between associates, joint ventures and subsidiaries.

2.Discuss the reasons why companies should invest in associates and joint ventures.

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