CTHRepealedLegislation
AASB 128 - Investments in Associates and Joint Ventures - August 2011
Application of the equity methodApplication of the equity method
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Application of the equity method
16 An entity with joint control of, or significant influence over, an investee shall account for its investment in an associate or a joint venture using the equity method except when that investment qualifies for exemption in accordance with paragraphs 17–19.