20PWhen an entity uses the equity method to account for its investment in an associate or joint venture:

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20P When an entity uses the equity method to account for its investment in an associate or joint venture:
(a) if AASB 9 was previously applied in the financial statements used to apply the equity method to that associate or joint venture (after reflecting any adjustments made by the entity), then AASB 9 shall continue to be applied.
(b) if the temporary exemption from AASB 9 was previously applied in the financial statements used to apply the equity method to that associate or joint venture (after reflecting any adjustments made by the entity), then AASB 9 may be subsequently applied.

Section 20P - AASB 4 - Insurance Contracts - August 2015 - When an entity uses the equity method to account for its investment in an associate or joint venture: | Zoe