(a) Prepare the notional journal entry, as at 1 April 2002 or at 31 March 2018, to eliminate the Parent Ltd asset ‘Investment in Subsidiary Ltd’ and to eliminate the parent’s portion of equity in the Subsidiary Ltd, in accordance with NZ IFRS 10 Consolidated Financial Statements and NZ IFRS 3 Business Combinations.Note: Your workings must be included on each line of your notional journal entry. (b) Prepare the notional journal entry at 1 April 2002 to identify the non-con …
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