Investments in associates (Section 14)

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Investments in associates (Section 14) by Mind Map: Investments in associates (Section 14)

1. Recognition and measurement

1.1. Classification

1.2. Choices of measurement

1.2.1. Cost model

1.2.2. Measurement at fair value

1.2.3. Equity method

2. Presentation and disclosure

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Further resources

4.1.1. Disclosure checklist

4.1.2. eCPD module: FRS 102: Invest in associates & joint ventures