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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.

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Definitions:

Exploration

The act of searching, investigating, or traveling through an unfamiliar area in order to learn about it, often involving the discovery of new information.

Manipulation

The act of controlling or influencing others in a clever or unscrupulous way, often without their awareness or consent.

Curiosity

A strong desire to know or learn something.

Sexual Orientation

Describes an enduring pattern of emotional, romantic, or sexual attractions to men, women, or both sexes.

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