IFRS for SMEs / Section 14: Investments in Associates

Section 14: Investments in Associates

Section 14 covers entities over which the investor has significant influence, accounted for at cost, under the equity method or at fair value.

Disclosures to look for

14.12 The policy used and the carrying amount of investments in associates.

How Sight applies it

Investments sit on their own balance sheet line; associate accounting is not automated.

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