CTHRepealedLegislation
AASB 128 - Investments in Associates and Joint Ventures - August 2011
Changes in ownership interestChanges in ownership interest
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Changes in ownership interest
25 If an entity's ownership interest in an associate or a joint venture is reduced, but the investment continues to be classified either as an associate or a joint venture respectively, the entity shall reclassify to profit or loss the proportion of the gain or loss that had previously been recognised in other comprehensive income relating to that reduction in ownership interest if that gain or loss would be required to be reclassified to profit or loss on the disposal of the related assets or liabilities.