CTHRepealedLegislation
AASB 128 - Investments in Associates - July 2004
Separate Financial StatementsSeparate Financial Statements
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Separate Financial Statements
35 An investment in an associate shall be accounted for in the investor’s separate financial statements in accordance with paragraphs 38-43 of AASB 127.
36 This Standard does not mandate which parent entities produce separate financial statements available for public use.