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In Calculating the Profit or Loss on the Sale of Shares

question 20

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In calculating the profit or loss on the sale of shares in a controlled entity that is to be included in the group accounts,consideration should be given to the share of post-acquisition profits and movements in reserves that have been recognised.


Definitions:

Referent Power

A form of influence that stems from an individual's ability to be admired and respected, leading others to identify with them.

Influence Process

Involves methods or strategies used to sway the beliefs, opinions, or actions of others within organizational settings.

Personal Identification

The psychological process by which an individual aligns with certain groups, values, or ideologies, shaping their sense of self.

Influence Attempt

An effort made by a person or group to affect or change someone else's opinions, behavior, or decisions.

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