Non-integral equity method investment

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.

See also

• Associate
• Consolidated group accounts
• Equity
• Equity method
• Equity method investment
• IAS 28
• Integral equity method investment
• Investee
• Joint venture