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Part 1 FORM AND CONTENT OF NON-IAS GROUP ACCOUNTS

Original text. Later amendments are not shown.

  1. 1General rules
  2. 2General rules
  3. 3General rules
  4. 4General rules
  5. 5General rules
  6. 6Elimination of group transactions
  7. 7Acquisition and merger accounting
  8. 8Acquisition and merger accounting
  9. 9Acquisition and merger accounting
  10. 10Acquisition and merger accounting
  11. 11Acquisition and merger accounting
  12. 12Acquisition and merger accounting
  13. 13Acquisition and merger accounting
  14. 14Acquisition and merger accounting
  15. 15Acquisition and merger accounting
  16. 16Acquisition and merger accounting
  17. 17Minority interests
  18. 18Joint ventures
  19. 19Associated undertakings
  20. 20Associated undertakings