IAS 28 Investments in Associates and Joint Ventures

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Consolidation entries for associates what' It also prescribes the guidelines for the application of the equity method to account for investments in associates and joint ventures. Scope The requirements of this standard are applicable in the financial statements of entities which have investment in associate or joint venture to account for such investments. Definitions The entity which is subject to significant influence by another entity is called associate. Significant Influence It is the ability to participate in the operating, financial and accounting policy decisions of the investee but other than control or joint control over the investee. Joint Arrangement It is when two or more parties have joint control of another entity. The consolidation method is a type of investment accounting used for consolidating the This appears as the following journal entry. as an asset, more specifically as an investment in associates or affiliates, and the investor accrues a. This differs from the consolidation method where the investor exerts full control. of accounting, the investee is often referred to as an “associate” or “affiliate”. In subsequent years it adds its share of the associate's profit to the cost of shares at $10 per share) as shown in the following journal entry.

Under certain circumstances, the appropriate way for the company to account for that investment on its own books is the equity method of accounting. This shows the current value of that investment as an asset, which may be more or less than its value when the interest was acquired. It also includes its share of the other company's income or losses for the accounting period on its income statement.

accounting for investments in associates in consolidated financial statements

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