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IFRS 2 pt. 2 - Coggle Diagram
IFRS 2 pt. 2
GROUPS
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STEP1: Apply Gs/Ss test to see if it's a SBP for
Holding Co, Sub Co & for the Group
STEP 2: Apply par 43A-D for Parent, Sub & Group
to determine type
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ENTITY/COUNTERPART
CHOICE
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[2] ER w/ choice
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if cash settled, par 30-33 .42
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