Associate - Revision history

imported>Doug Williamson: Add links.

2023-02-20T21:05:55Z

Add links.

← Older revision		Revision as of 21:05, 20 February 2023
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	For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:		For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:

	(i) the investor exercises significant influence over the operating and financial policies of the other entity, which is normally through holdings of over 20%, but less than 50%; and <br>		(i) the investor exercises ''significant influence'' over the operating and financial policies of the other entity, which is normally through holdings of over 20%, but less than 50%; and <br>
	(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.		(ii) that other entity is not a ''subsidiary undertaking'' and the investment does not constitute an interest in a ''joint venture''.


	Relevant accounting standards include Section 14 and Section 15 of FRS 102.		Relevant accounting standards include IAS 28 and Section 14 and Section 15 of FRS 102.


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	* [[Associative]]		* [[Associative]]
	* [[Equity accounting]]		* [[Equity accounting]]
			* [[Equity method]]
	* [[Financial reporting]]		* [[Financial reporting]]
	* [[FRS 102]]		* [[FRS 102]]
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	* [[Investment]]		* [[Investment]]
	* [[Member]]		* [[Member]]
			* [[Joint arrangement]]
			* [[Joint control]]
	* [[Joint venture]]		* [[Joint venture]]
			* [[Joint venturer]]
			* [[Significant influence]]
	* [[Subsidiary undertaking]]		* [[Subsidiary undertaking]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]
	[[Category:The_business_context]]		[[Category:The_business_context]]

imported>Doug Williamson: Add link.

2022-08-24T10:36:37Z

Add link.

← Older revision		Revision as of 10:36, 24 August 2022
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	* [[Financial reporting]]		* [[Financial reporting]]
	* [[FRS 102]]		* [[FRS 102]]
			* [[IAS 28]]
	* [[Investment]]		* [[Investment]]
	* [[Member]]		* [[Member]]

imported>Doug Williamson: Add link.

2020-10-14T21:59:39Z

Add link.

← Older revision		Revision as of 21:59, 14 October 2020
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	* [[Associative]]		* [[Associative]]
	* [[Equity accounting]]		* [[Equity accounting]]
			* [[Financial reporting]]
	* [[FRS 102]]		* [[FRS 102]]
	* [[Investment]]		* [[Investment]]

imported>Doug Williamson: Classify page.

2020-10-14T21:59:17Z

Classify page.

← Older revision		Revision as of 21:59, 14 October 2020
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	* [[Joint venture]]		* [[Joint venture]]
	* [[Subsidiary undertaking]]		* [[Subsidiary undertaking]]

			[[Category:Accounting,_tax_and_regulation]]
			[[Category:The_business_context]]

imported>Doug Williamson: Add second definition.

2020-10-14T21:58:49Z

Add second definition.

← Older revision		Revision as of 21:58, 14 October 2020
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	''Financial reporting.''		1. ''Financial reporting.''

	For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:		For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:
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	Relevant accounting standards include Section 14 and Section 15 of FRS 102.		Relevant accounting standards include Section 14 and Section 15 of FRS 102.


			2. ''Membership organisations''.

			A category of membership that is less than full membership.


	== See also ==		== See also ==
	* [[Associated company]]		* [[Associated company]]
			* [[Associative]]
	* [[Equity accounting]]		* [[Equity accounting]]
			* [[FRS 102]]
	* [[Investment]]		* [[Investment]]
			* [[Member]]
	* [[Joint venture]]		* [[Joint venture]]
	* [[Subsidiary undertaking]]		* [[Subsidiary undertaking]]
	* [[Associative]]
	* [[FRS 102]]

imported>Doug Williamson: Update.

2016-08-19T22:08:22Z

Update.

← Older revision		Revision as of 22:08, 19 August 2016
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	''Financial ~~accounting~~.''		''Financial reporting.''

	For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:		For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:

imported>Doug Williamson: Layout.

2016-05-13T15:54:57Z

Layout.

← Older revision		Revision as of 15:54, 13 May 2016
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	For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:		For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:

	(i) the investor exercises significant influence over the operating and financial policies of the other entity, which is normally through holdings of over 20%, but less than 50%; and		(i) the investor exercises significant influence over the operating and financial policies of the other entity, which is normally through holdings of over 20%, but less than 50%; and <br>

	(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.		(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.

imported>Doug Williamson: spacing

2015-11-06T10:21:00Z

spacing

← Older revision		Revision as of 10:21, 6 November 2015
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	(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.		(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.


	Relevant accounting standards include Section 14 and Section 15 of FRS 102.		Relevant accounting standards include Section 14 and Section 15 of FRS 102.

imported>Doug Williamson: Update for FRS 102

2015-11-06T10:19:59Z

Update for FRS 102

← Older revision		Revision as of 10:19, 6 November 2015
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	(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.		(ii) that other entity is not a subsidiary undertaking and the investment does not constitute an interest in a joint venture.

			Relevant accounting standards include Section 14 and Section 15 of FRS 102.


	== See also ==		== See also ==
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	* [[Subsidiary undertaking]]		* [[Subsidiary undertaking]]
	* [[Associative]]		* [[Associative]]
			* [[FRS 102]]

imported>Doug Williamson: Update for FRS 102.

2015-11-06T10:00:56Z

Update for FRS 102.

← Older revision		Revision as of 10:00, 6 November 2015
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	''Financial accounting.''		''Financial accounting.''

	For financial reporting purposes, an investment is classed and accounted for as an associate (or associated undertaking) when:		For financial reporting purposes, an investment is normally classed and accounted for as an associate (or associated undertaking) when:

	(i) the investor exercises significant influence over the operating and financial policies of the other entity, which is normally through holdings of over 20%, but less than 50%; and		(i) the investor exercises significant influence over the operating and financial policies of the other entity, which is normally through holdings of over 20%, but less than 50%; and
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	* [[Associated company]]		* [[Associated company]]
	* [[Equity accounting]]		* [[Equity accounting]]
	* [[FRS 9]]
	* [[Investment]]		* [[Investment]]
	* [[Joint venture]]		* [[Joint venture]]
	* [[Subsidiary undertaking]]		* [[Subsidiary undertaking]]
	* [[Associative]]		* [[Associative]]