Section 26 - AASB 10 - Consolidated Financial Statements - July 2015 - Paragraphs B97–B99A set out guidance for the accounting for the loss of control of a subsidiary. — Zoe

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AASB 10 - Consolidated Financial Statements - July 2015

26Paragraphs B97–B99A set out guidance for the accounting for the loss of control of a subsidiary.

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26 Paragraphs B97–B99A set out guidance for the accounting for the loss of control of a subsidiary. Determining whether an entity is an investment entity

Previous section25If a parent loses control of a subsidiary, the parent:Next section27A parent shall determine whether it is an investment entity. An investment entity is an entity that: