Investment in Associate.

M. Sh.
P 20%. Major shareholding
=

20% upto 50%

-

50%.
Ontof IFR-9.
+ =>

Associate
s
subsidiary A 1As-28
=>
is applicable now.

Scope of Eg. All- Accounting.

Y Y

Single
(No
Es Multiple FS
subsidiasin
24-opalcs)

Equinity alling Consolid FS.

separate
Eg. All
cost All
Eg.
Froct

Indiv. Alc
⑰ B
Eg.c
-
p
"
shases Share:
1As-28 aco-15 -
A
500 - Sepsate.Alle
F
R. 125 Profit: Consolid. All
Shop Profit
I Eq

ca,TEar p

⑰ 10% ⑬ FrOCI
A
S
(IFBs 9)-
shate, 2 10 Share:No
-

Dud = 35 Poit -500

Dud (350)
150
 Equity
All (Entries

Cassied
Transactions
Equity 9KC at Cost

Invent 600 x

i) 600 -
Investment Invent
Cash 600 Cash 600

ashofNA in
E

Invent to u NIA.

2) Profit shop porjit to r

our share R:Fx Cah. Yo

Cash 40
Dio. Fnc. Yo
③ Dividend Invent Yo

Received R: 40=

20
Imp. Con

④ Impairment Imp. Lon 20

Fau. in Ant 20
Fuu-in Asso. 20
R: 20

Invent at Start 600 Invest at bit 600

70 (20)
Shoppsogit
Divided (40)
Impairment
580

Import (20) =

Env at Yand. Go

Extent Consolidation (Banic discussion)

of
ant AlsOCI.
Fno 50 Yo-Share -> Enr. in Associate
 Sale to a 40% Owned Associate

Pasent Also wate

Sole sale-

Purchaseto
its cog-
-F

- 21. Stock 150 -

Rs: 10 Pasent RIE

O
(50x7 201 a

r.in Associate.
# 20 -

- Since we do not Ensolidate

Associate
Inventory
So
of
we credit Inc. in Assoc

Sale to a 40% Owned Associate

Pasent Also wate

Sole 158 sale-

Purchain
the

-
to cog-
21. Stock 150

Rs: 10 Shot Profit (50x40%) 200

O
a

Inventory
200 -

figure
> this
Dont adj in

investment in Anociate.
BIs. impact 1 Pasent's
a; against
Group Resesva. Inventosy
 Summary ->
Group Resesve will be

desited
alway

Credit Credit Inc. in Associate

incentosy
if Associate
. . .
is
if Parent is selles to

selles a
400 up Associate
is
buyes

Env. in Associate

Cost at Stotofy, XXXX

Group Rema

Associate PIC Pasant RIE

Shoppsogit
·
xxxx -
> xau

Dividend (xxxc - URG Joon Asso.(xxxc)"

Impart (xxc)
:shase of profit)
·

x
Fr. Sold
by p (can) Also
·

vap
by
(URY) (xx)
↑

Empof
CI Env XX+2

A-GR, Invertiniual
P to
9R1.
Asso top- Envatory,
#
- -

v *
T
-

-
two.
- - .
-

. . . - . -

Net Assets.
2
Invent in Associate
At Acg AtR. D

Book value 300,000 459,800 Initial Reco 160,000

g.
70,000 63,920
Fr.
Adj 70,000 Shofpsojit
370,000 529,800 URp Pasent (1344)
by -

URP (2560)
by Parent

Impant (2000)
#150 w
210, 016
E

3
Group Reserver
Colt 460,000 r
Parent XXXX

(1344)
Sh.ofNA URP
by pant
T48,000
I

shop profit 63,920

(370,000 x 40x)
isRP (720)
by Assoc
URG on mall. (2560)
URG Impaisnet (2000)
20,000 x 28%. x60%.: 3360
57,296
x YOY
Parent RE Y -

1344
Associate Stock 1,
X

Enu in Aloc
URU
36,000 x 10%. x50%: 720. Associate RIET a.

of pig
share
xY0%
~
Fwuin Pasent d

URG by Parent (on Machine)

4:6400 40%1256
8000x
x

standalone book Consolidated

-

Inventient 2 18,016
Investment 160,000

58,016
Invent 58,016-
Income. 57.2962
720v
Invatory
Envant 58.016
(720)
Fewerty PIC 57.226
57,296