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Equity Investments Decision Tree - ASPE

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22 views1 page

Equity Investments Decision Tree - ASPE

Uploaded by

Harry Yang
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ACCOUNTING FOR INVESTMENTS IN EQUITY SECURITIES: ASPE

Strategic Investments Strategic Non-strategic Investments (sec. 3856)


or Non-
Strategic?

More on Ch 9

Held for
Yes Yes
Trade or
Fair Value Through
Full Control Yes Full Consolidation A Quoted in Profit & Loss
(1591) (1601) Active
Equity Method Market?
No No

Cost Method
Joint Limited
Control Yes Proportionate
(3056) Consolidation
or Equity Method
No
Or Cost Method

Significant
Yes
Influence Equity Method or
Cost Method
(3051)

No

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