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About Ap106 Investments Lecture Notes
This document provides notes on accounting for investments. It discusses different types of investments including investments in subsidiaries, associates, and equity securities. For investments in associates, it explains how to account for the cost of acquisition, share of profits/losses, dividends received, and other comprehensive income. It also discusses accounting for step acquisitions of associates and loss of significant influence. For equity securities, it summarizes accounting under PAS 39 and PFRS 9 depending on whether the securities are measured at fair value through profit or loss or other comprehensive income.
Detailed Information
| Author: | ['heyricca'] |
|---|---|
| Publication Year: | 2019 |
| Pages: | 6 |
| Language: | English |
| Format: | |
| Price: | FREE |
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