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SBRINT
Syllabus D. Financial Statements Of Groups Of Entities

Syllabus D2. Associates and Joint Arrangements 12 / 13

a) Identify associate entities.
b) Discuss and apply the equity method of accounting for associates.
c) Discuss and apply the application of the joint control principle.
d) Discuss and apply the classification of joint arrangements.
e) Prepare the financial statements of parties to the joint arrangement.
Associates and Joint Arrangements