The investor measures the cost of the associate at the fair value of the consideration transferred (including the fair value of any previously held ownership interest). Fair value of identifiable assets and liabilities…

Commentary on the proposed amendments to IAS 28 Investments in Associates and Joint Ventures – EY

Commentary on the proposed amendments to IAS 28 Investments in Associates and Joint Ventures – EY
The investor measures the cost of the associate at the fair value of the consideration transferred (including the fair value of any previously held ownership interest). Fair value of identifiable assets and liabilities…

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