EBU Single Rulebook Q&A 3 April 2014 2014_1045 Country of transaction, scope of disclosures and intragroup transactions
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European Union · · · 19-12-2014
It is expected that transactions will be attributed to the country of the unit of the group that is party to the transaction. How should intra-group cross-border transactions and consolidation adjustments be treated? How should the impact of associates and joint ventures on the reported figures be dealt with?
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