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Business Combinations and Consolidation, 2ed Class Code_MK1 Our super-speedThis second edition of Business Combinations and Consolidation has incorporated the requirements of the new IFRSs 3, 10, 11 and 12, as well as IAS 27 (revised) and IAS 28 (revised). These new and revised IFRSs bring about significant changes to some current practice and the consolidation techniques used currently will need to be modified to suit these changes. Thus, it is essential that readers are aware of the principles that have been prescribed in
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