Investments in group and associated undertakings and other investments

1. [Current issues and further resources](https://library.croneri.co.uk/cch_uk/amexe/am18-4)

1.1. Further resources

2. [Audit procedures](https://library.croneri.co.uk/cch_uk/amexe/am18-3)

2.1. Additions

2.1.1. Example tests

2.1.2. Substantive analytical procedures

2.1.3. Tests of detail

2.2. Investment held at cost less impairment

2.2.1. Example tests

2.2.2. Substantive analytical procedures

2.2.3. Tests of detail

2.3. Investment carried at fair value

2.3.1. Example tests

2.3.2. Substantive analytical procedures

2.3.3. Tests of detail

2.4. Intercompany balances

2.4.1. Example tests

2.4.2. Substantive analytical procedures

2.4.3. Tests of detail

2.5. Disposals

2.5.1. Example tests

2.5.2. Substantive analytical procedures

2.5.3. Tests of detail

2.6. Investment income

2.6.1. Example tests

2.6.2. Substantive analytical procedures

2.6.3. Tests of detail

2.7. Estimates

2.8. Presentation and disclosures

3. [Controls](https://library.croneri.co.uk/cch_uk/amexe/am18-2)

4. [Quick overview](https://library.croneri.co.uk/cch_uk/amexe/am18-0a)

5. [Scope and definitions](https://library.croneri.co.uk/cch_uk/amexe/am18-0)

5.1. Scope

5.1.1. Investments

5.1.1.1. Fixed asset investments

5.1.1.2. Current asset investments

5.2. Key definitions

6. [Audit objectives](https://library.croneri.co.uk/cch_uk/amexe/am18-1)