Non-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) |
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Latest revision as of 22:00, 20 February 2023
An investment accounted for in consolidated group accounts using the equity method, where the investee's activities are not integral to the main business activities of the reporting entity.
Such investments may be associates or joint ventures.
