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How to Handle the Partial Disposal of an Investment with SAP® Financial Consolidation 10.0, Starter Kit for IFRS?

In this paper the partial disposal of an investment while retaining control (equity transaction) is explained through a real use case scenario and presented in three steps: - 1 - what the IFRS text says, - 2 - how the business use case is handled in Financial Consolidation, - 3 - what impact the CFO should expect on her/his company's financial statements. This document is written in collaboration with Jean-Franחois Bouillon and Caroline Verrier.

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