#39 - Consolidated SFP - ASSOCIATES & EQUITY ACCOUNTING
Smartprepsolutions
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#39 - Consolidated SFP - ASSOCIATES & EQUITY ACCOUNTING
12 просмотров · 6 дн. назад
Smartprepsolutions
9 подписчиков
12 просмотров · 6 дн. назад
Associates are NEVER consolidated
Instead, they are equity accounted, under IAS 28
What does 'equity accounting' mean for the Consolidated SFP? Let's dive in.