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According to Paragraph 10 of AASB 12/IFRS 12 Disclosure of Interests

Question 35

Multiple Choice

According to paragraph 10 of AASB 12/IFRS 12 Disclosure of Interests in Other Entities, an entity shall disclose information that enables users of its consolidated financial statements to understand:


A) the composition of the group.
B) the interest that the subsidiaries have in the group's activities and cash flows.
C) the interest that non-controlling interests have in the group's activities and cash flows.
D) the composition of the group and the interest that non-controlling interests have in the group's activities and cash flows.

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