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Last Updated: October 26, 2026
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Complete list of free ACCA SBR lectures is available on opentuition.com/acca/sbr/ Please go to OpenTuition to download ... The Accounting discussion when a Non-Controlling Entity purchases additional shares to be in a controlling position. IFRS 3 Business Combination IFRS 10 Consolidated Financial Statements IAS 28 Investment in Associates and Joint Ventures ... The accounting treatment of a partial sale of a parent's holding when control is still maintained. A look at the situation where a parent entity sells part of its shares leading to loss of control.
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