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Answers - Association of Chartered Certified Accountants

Diploma in International Financial Reporting and Auditing Answers 1 (a) Consolidated Balance Sheet of Holding as at 31 March 2002 $000 $000 Assets Non-current assets Property, plant and equipment (w (i)) 32,300 Consolidated goodwill (1,800 – 300) (w (iv)) 1,500 33,800 Current assets Inventories (w (ii)) 11,000

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