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CHANGES IN DEGREE OF CONTROL
IFRS 9 INVESTMENT BECOMES A SUBSIDIARY
• In terms of IAS 27.10 an entity shall account for
investments in subsidiaries, joint ventures and
associates in their separate financial statements
either:
• (a) at cost,
• (b) in accordance with IFRS 9, or
• (c) using the equity method as described in IAS 28.
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