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    Opening Gropu entity Working in Q79 in workbook.

    Fair Value impact is not considered in the Date of opening Balance sheet working .... Since this amount is used for calculation of NCI in the change of equity the amount is not tying . As per the solution provided during the online class in the DOA the Fair Value increase was considerde and in the opening BS date net of depreciation from DOA to DO Opening B/s amount was considered .

    Asked By Shinu Mathai

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