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The consolidation concept adopted in AASB 127 is to include all the assets and liabilities of the parent entity and subsidiaries in the consolidation and to treat minority interests as part of the equity of the group:
Q7: Parties who are not part of the
Q13: In undertaking a liquidity adequacy test, if
Q14: Jasper Ltd acquires all the issued capital
Q28: Where a subducting plate slides beneath the
Q33: Happy-go-lucky Superannuation Plan provides the following information
Q35: Intragroup profits are eliminated in consolidation to
Q39: AASB 131 does not require the use
Q44: Penny Ltd sells inventory items to its
Q51: The following data is provided for the
Q60: How are the proceeds of the sale