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INVESTMENT - Coggle Diagram
INVESTMENT
Investment in Ordinary Shares
Investment in Associate
With Significant Influence 20% - 50%
Method
Equity Method
Investment in Equity
No Significant Influence <20%
Method
Fair Value
Carrying Amount
Initial recognition - at Cost
Subsequent - FV
Source of Income
Financial Asset
Accounting for Financial Asset
Depends on Cash Flow and Business Model
Cash Flow
Solely for Payment of Principal and Interest
IF NOT
FVTPL
1 more item...
IF YES
Business Model
Measurement
FVTPL
Subsequent
Fair Value
Change in FV
P&L
Iniitial
FV or purchase price
FVTOCI
Subsequent
Fair Value
Change in FV
OCI
Iniitial
FV or purchase price + TC
Sources of Income
% share on Dividends
Gain or Loss in change in FV
Investment in Subsidiary
Investment in Joint Cotrol
Investment in Debt Instrument