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AASB 128 Requires That the Investor's Share of the Post-Acquisition

Question 22

Multiple Choice

AASB 128 requires that the investor's share of the post-acquisition profit or loss of its associates be adjusted for certain inter-entity transactions including:


A) the associate's transactions with its own associates.
B) any transactions between the associate and a controlled entity of the investor.
C) any transactions between the associate and any other associates of the investor.
D) any transactions between the associate and a controlled entity of the investor and any transactions between the associate and any other associates of the investor.

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