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11- Basic groups - Coggle Diagram

- - - - The diff. must be no greater than 3 months
      - Adjustments are made for the effects of significant transactions in the intervening period
      - The length of reporting period and any diff. must be the same from period to period
- - - - At cost
      - At fair value
        
        Both investment and gains or losses on the investment must be cancelled on consolidation
      - Using equity method as described in IAS 38
        
        This method is used when the parent has investment in associate and joint ventures but does not prepare consolidated FS as it has no investment in subs