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Chapter 16: Investments in Associates

Small Company Financial Reporting

Edited by:
Steve Collings
Publisher:
Bloomsbury Publishing Plc
Edition:
Second edition edition
Publication Date:
August 2022
Law Stated At:
1 January 2022
Scope Accounting policy for an associate Accounting policy options: investor is not a parent Investor is a parent preparing consolidated financial statements Equity method of accounting Investments in associates at fair value Presentation Disclosures ...

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