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Under the step-by-step method,the need to revalue the subsidiary's assets,liabilities and contingent liabilities to fair value at each acquisition date,is not an indication that the acquirer has elected to apply the revaluation method for measuring assets,such as that prescribed by AASB 116:
Bad-News Message
Communication that conveys unfortunate, negative, or undesirable information to the recipient.
Positive Beginning
The act of starting a communication or process in a hopeful, optimistic, or favorable manner.
Unimpactful
Having little or no significant effect or influence.
Reasons Section
A part of a document or communication that explains the rationale or basis for a decision or action.
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