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Y e s N o
D o e s th e A p p ly IA S 3 9
p a re n t
e x e r c is e
c o n tr o l?
Y e s N o
In th e s e p a r a te D o e s th e
fin a n c ia l s ta te m e n ts p a re n t
o f th e p a re n t e x e r c is e
s ig n ific a n t in flu e n c e ?
A p p ly IA S 2 7 Y e s N o
a c c o u n tin g fo r
in v e s tm e n ts in
s u b s id ia r ie s
A p p ly IA S 2 8 Is th e r e
a c c o u n tin g fo r a c o n tra c tu a l
in v e s tm e n ts in a g re e m e n t o f
a s s o c ia te s s h a r in g o f c o n tr o l?
Y e s N o
A p p ly IA S 3 1 .2 5 A p p ly IA S 3 1 .3 2 A p p ly IA S 3 9
P r o p o r tio n a te E q u ity
c o n s o lid a tio n m e th o d
(b e n c h m a rk ) (a llo w e d a lte r n a tiv e )
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