IFRS, IAS, International Financial Reporting Standards, International Accounting Standards, IASB

International Financial Reporting Standards (IFRS)
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International Standards and U.S. GAAP
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International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
12804	Equity method Initial recognition Investment is recognised at cost, initially After the date of acquisition Investor's share of investee's profit or loss is added to or subtracted from carrying amount of investment Investor's share of investee's profit or loss is recognised in investor's profit or loss Investor's share of investee's other comprehensive income is recognised in investor's other comprehensive income Distribution from investee is subtracted from carrying amount of investment

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