Intangible assets and Integral equity method investment: Difference between pages
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imported>Administrator (CSV import) |
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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' | 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. | |||
== See also == | == See also == | ||
* [[ | * [[Associate]] | ||
* [[ | * [[Consolidated group accounts]] | ||
* [[ | * [[Equity]] | ||
* [[ | * [[Equity method]] | ||
* [[ | * [[Equity method investment]] | ||
* [[IAS 28]] | |||
* [[Investee] | |||
* [[Joint venture]] | |||
* [[Non-integral equity method investment]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category:The_business_context]] | |||
[[Category:Corporate_finance]] | |||
[[Category:Investment]] | |||
[[Category:Long_term_funding]] | |||
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.
