Page 5 - Finac2 Test 1 Slides - 2.1. Business Combination Revision Slides

Business Combination Revision

Investment in subsidiary

• Recognition

• Dividends received from a subsidiary, joint venture or

associate

• Measurement

• When an entity prepares separate financial statements,

it shall account for investments in subsidiaries, joint

ventures and associates either:

• at cost (Examinable), or

• in accordance with IFRS 9 ( Excluded).

• using the equity method as described in IAS 28 (Excluded).

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