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When establishing a group structure, which of the following factors need to be considered: Select...

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When establishing a group structure, which of the following factors need to be considered: Select ALL that apply.

A.

Whether control has been established

B.

The percentage ownership

C.

The date of acquisition

D.

Non-controlling interests

E.

Goodwill

F.

Intra-group investments

G.

Whether control is direct or indirect

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