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- The Standard defines the equity method as a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee.
studylib.net/doc/8282449/investments-in-associates-and-joint-ventures
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The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of net assets of the investee.
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The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets.
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(c) using the equity method as described in HKAS 28. The entity shall apply the same accounting for each category of investments. Investments accounted for at cost or using the equity method shall be
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HKAS 28 “Investments in Associates and Joint Ventures” requires that, if an entity’s share of losses of an associate or joint venture equals or exceeds its interest in the associate or joint venture, the entity
The Amendments to HKAS 27 “Separate financial statements” include the equity method as one of the options for measuring investments in subsidiaries, joint ventures and associates in the separate financial statements of an entity.
Amendments to HKAS 28. The Amendments clarify that the exemption from applying the equity method for interests in associates and joint ventures is also available to an entity that is a subsidiary of an investment entity, in which all of its subsidiaries are measured at fair value through profit or loss in accordance with HKFRS 10.
Paragraph 14A of HKAS 28 states that an entity applies HKFRS 9 to other ˜nancial instruments in an associate or joint venture to which equity method is not applied.
