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Adjustments Made for the Purpose of Calculating the Incremental Adjustment

Question 21

Multiple Choice

Adjustments made for the purpose of calculating the incremental adjustment to the share of profit of an associate are:


A) recognised in the books of the investor.
B) recognised in the books of the investee.
C) notional adjustments and not included in the books of the investee.
D) relate to realised transactions and so are recognised directly by the investee.

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