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Chapter 6 - PAS 28 - Investment in Associate and Joint Venture - Coggle…
Chapter 6 - PAS 28 - Investment in Associate and Joint Venture
:Check: Summary on the Standards used in Investing Shares
:green_cross:Standard
:green_cross:Level of investment in ordinary shares
:green_cross:Investment
:red_cross:Investment in Shares
:no_entry:Investment in Associates
:warning:Investment in Subsidiary
:red_cross:Below 20%
:no_entry:20%-50%
:warning:More than 50%
:red_cross:PFRS 9 - Financial Instrument
:no_entry:Pas 28 - Investment in Associate and Joint venture
:warning:PFRS 3 - Business Combination and PFRS 10 - Consolidated Financial Statements
:check:Investment in Associate
:check:Joint Arrangement
:check:Joint Venture
:check:How does an entity recognize an investment in associate and joint venture?
:recycle:Equity method
:check:Can there be an excess of cost over the carrying amount of interest acquired?
:star:If it is fairly valued
:red_flag:If it is not
:red_flag:Then there will be differences on the cost and value of the investee's identifiable assets and liabilities