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Transfer pricing
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MFRS
Additional investments in associates and joint ventures
01 Oct 2014This issue provides guidance on the accounting of acquisition of additional investments in associates and joint ventures.
How should the purchase of an additional investment in an associate or joint venture be accounted for, if the investment continues to be an associate or joint venture?
Should any increase or decrease in the fair value of identifiable net assets relating to the previously held interest be recognised?
Also appears under...