Integral equity method investment: Difference between revisions
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imported>Doug Williamson (Create page - source - IFRS meeting note - https://cdn.ifrs.org/content/dam/ifrs/meetings/2020/december/iasb/ap21d-pfs.pdf) |
imported>Doug Williamson (Layout.) |
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* [[Equity method investment]] | * [[Equity method investment]] | ||
* [[IAS 28]] | * [[IAS 28]] | ||
* [[Investee] | * [[Investee]] | ||
* [[Joint venture]] | * [[Joint venture]] | ||
* [[Non-integral equity method investment]] | * [[Non-integral equity method investment]] | ||
Latest revision as of 21:58, 20 February 2023
An investment accounted for in consolidated group accounts using the equity method, where the investee's activities are integral to the main business activities of the reporting entity.
Such investments may be associates or joint ventures.
