Page 36 - Finac2 Test 1 Slides - 1. Consolidated And Separate Financial Statements
P. 36

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 ( Excluded).

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









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