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Equity adjustments must be made for transactions between the associate and the investor that give rise to unrealised profits or losses.
Expectancy Theory
A motivation theory suggesting that individuals are motivated to perform based on the expected outcome and the value of that outcome to them.
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Q20: According to AASB 10/IFRS 10 Consolidated Financial
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Q22: The currency of the country in which
Q25: Which of the following intragroup transactions do
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Q46: The appropriate account to record any excess