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Practical guide on combined and carve out financial statements

Step by step approach to the preparation of combined financial statements in accordance with IFRS

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This website contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by PwC with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit www.ifrs.org.