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CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

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, or

• in accordance with IFRS 9.

• using the equity method as described in IAS 28.

• When an investment is accounted for at cost in terms of IAS

27.10 and it’s classified as held for sale – account for in

accordance with IFRS 5.

• When an investment is accounted for in accordance with IFRS 9

in terms of IAS 27.10 and it’s classified as held for sale – continue

to account for investments in terms of IFRS 9.
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