But equity accounting is not required where the investor would be exempt from preparing consolidated financial statements under IAS 27. IAS 28 applies to all investments in which an investor has significant influence but not control or joint control except for investments held by a venture capital organisation, mutual fund, unit trust, and similar entity that are designated under IAS 39 to be at fair value with fair value changes recognised in profit or loss. Indeed ranks Job Ads based on a combination of employer bids and relevance, such as your search terms and other activity on Indeed.
If the associate uses accounting policies that differ from those of the investor, the associate's financial statements should be adjusted to reflect the investor's accounting policies for the purpose of applying the equity method.
A holding of 20% or more of the voting power (directly or through subsidiaries) will indicate significant influence unless it can be clearly demonstrated otherwise. [IAS 28.11], Potential voting rights. If an investor's share of losses of an associate equals or exceeds its "interest in the associate", the investor discontinues recognising its share of further losses. The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected.
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[IAS 28.11], Distributions and other adjustments to carrying amount.
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